4. Council tax
Council tax in Scotland was introduced in 1993 by the Local Government Finance Act 1992. It is a system of taxation that is levied locally on each domestic property in Scotland. It has two equal elements – a ‘property’ element and a ‘people’ element.
This is a tax administered by local authorities. A local authority is responsible for implementing council tax, including how receipts are spent in its local authority area and the calculation of liability, billing, collection and enforcement of amounts payable. In Scotland, this includes an amount for water and sewerage charges.
For more detailed information, see CPAG’s Council Tax Handbook.