On 1 April 1993 Council Tax replaced Community Charge (Poll Tax)
as the way people contribute to the cost of local services.
The legislation which governs the administration of Council Tax,
is The Local Government Finance Act 1992 together with subsequent
Regulations and Orders.
Council Tax is set by each Local Authority to help pay for the
services they provide, such as schools, roads, libraries, police,
rubbish collection and leisure services. The rest of the money
needed to provide these services comes from government grants,
non-domestic rates, etc.
Council Tax is a property based system of taxation, payable on
all chargeable dwellings which are not prescribed as exempt.
The charge is based on the value of the property.
The Council is responsible for determining who is liable to pay
the Council Tax.
Council Tax Bills may be reduced for a variety of reasons relating
to the status of the property the personal circumstances of the
resident(s) of the household.
Council Tax is an annual charge and bills are issued in March
each year notifying you of the amount you are due to pay.
Council tax payments
There are a variety of ways to pay your bill, please view our
page for how to pay your Council Tax.
Please note payments by Credit Card will be subject to a
Queries regarding bills
If you have any query about paying your bill, please contact the
Council Tax Team using the contact details.
Councils in Scotland are also responsible for billing and
collecting Water and Waste Water charges on behalf of Scottish
When people fall into arrears there are statutory procedures to
be followed to recover the money due.
If someone does not agree with a decision by the Council
regarding their liability for Council Tax or the amount they have
to pay they ultimately have a right of appeal to the Valuation
Council Tax Information Leaflet 2014
The Council produces a leaflet which is included with all new
Council Tax bills; it explains how your 2014 Council Tax bill has
been calculated, gives some information on some of the Council's
services and details the Council's Revenue Budget for 2014/15. The
leaflet also contains useful information on Council Tax and Council
Council Tax Information
Leaflet (pdf) (730Kb)
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