4. Council tax

• The legal position
• Special features
• Property element
• People element
• Liability
• Exempt properties
• Discounts, exemptions and reductions
• Council tax reduction scheme
• Council tax valuation band
• Appeals
• Arrears procedures
• Enforcement
• Third-party deductions
• Checklist for action

Council tax in Scotland was introduced in 1993 by the Local Government Finance Act 1992. It is a system of local taxation levied on domestic properties. It has two equal elements – a ‘property’ element and a ‘people’ element. It is administered by local authorities who are responsible for calculating liability, billing, collection and enforcement. In Scotland, this includes an amount for water and sewerage charges.

For more detailed information, see CPAG’s Council Tax Handbook.