Glasgow

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Council Tax

An introduction to council tax, how it works, and how to register as a new resident.

Sections

1. What is Council Tax?

Council Tax is a property-based tax charged to households in Glasgow and across the UK. It is calculated based on the value of the property you live in and is paid to the local council (in this case, Glasgow City Council). The tax helps fund essential local services.

2. How is Council Tax Calculated?

Council Tax is based on two main factors:

  • Property Band: Each property is assigned a valuation band (A to H) based on its market value as of April 1, 1991. The band determines the amount of Council Tax you pay.
  • Local Authority Rates: Glasgow City Council sets the rates for each band annually.

Council Tax Bands in Scotland

| Band | Property Value (as of 1991) | Proportion of Band D | |------|-----------------------------|-----------------------| | A | Up to ยฃ27,000 | 6/9 | | B | ยฃ27,001 - ยฃ35,000 | 7/9 | | C | ยฃ35,001 - ยฃ45,000 | 8/9 | | D | ยฃ45,001 - ยฃ58,000 | 9/9 | | E | ยฃ58,001 - ยฃ80,000 | 11/9 | | F | ยฃ80,001 - ยฃ106,000 | 13/9 | | G | ยฃ106,001 - ยฃ212,000 | 15/9 | | H | Over ยฃ212,000 | 18/9 |

Example Costs

For the 2023/2024 financial year, the annual Council Tax for Band D properties in Glasgow is approximately ยฃ1,400, but this varies depending on the band and any additional charges (e.g., water and sewerage).

3. Payment Procedures

You can pay Council Tax in several ways. Payments are typically made monthly over 10 or 12 months, but you can also pay in full or in two installments.

Payment Methods

  1. Direct Debit: The easiest and most common method. You can set this up online or by contacting Glasgow City Council.
  2. Online Payment: Pay via the Glasgow City Council website using a debit or credit card.
  3. Telephone Payment: Call the Council Tax payment line to pay by card.
  4. Bank Transfer: Use your bankโ€™s online banking system to transfer payments directly to the council.
  5. In-Person: Pay at your local Post Office or PayPoint location using your Council Tax bill.

How to Set Up Payments

  • Once you move into a property, you must register for Council Tax with Glasgow City Council. You can do this online or by calling the council.
  • Provide your name, address, move-in date, and property details.
  • You will receive a bill outlining your payment schedule and options.

4. Discounts and Exemptions

Certain individuals and households may qualify for discounts or exemptions. Below are the most common categories:

Discounts

  1. Single Person Discount: If you live alone, you are entitled to a 25% discount.
  2. Students: Full-time students are exempt from paying Council Tax. If you live in a household where everyone is a full-time student, the property is fully exempt.
  3. Second Adult Rebate: If you share your home with someone on a low income or certain benefits, you may qualify for a discount.
  4. Empty Properties: Discounts may apply to unoccupied or unfurnished properties.

Exemptions

  1. Under 18s: Properties where all residents are under 18 are exempt.
  2. Severe Mental Impairment: If someone in the household has a severe mental impairment, they may be exempt.
  3. Care Leavers: Young people leaving care may be exempt until they turn 26.
  4. Armed Forces Accommodation: Properties owned by the Ministry of Defence are exempt.
  5. Annexes: Annexes occupied by a dependent relative may be exempt.

Council Tax Reduction (CTR)

If you are on a low income or receiving certain benefits, you may qualify for a reduction in your Council Tax bill. This is means-tested and depends on your income, savings, and household circumstances.

5. What Happens if You Donโ€™t Pay?

Failure to pay Council Tax can result in:

  • Reminder notices.
  • Legal action, such as a summary warrant.
  • Additional charges and enforcement measures, including wage deductions or property seizure.

If you are struggling to pay, contact Glasgow City Council immediately to discuss payment plans or apply for Council Tax Reduction.

6. Local Considerations in Glasgow

  • Water and Sewerage Charges: In Scotland, water and sewerage charges are included in your Council Tax bill. These are set by Scottish Water but collected by the council.
  • Student Accommodation: Glasgow is home to several universities, so many properties are exempt due to student occupancy. Ensure you provide proof of student status to the council.
  • Shared Housing: If you live in a shared house, the person named on the tenancy agreement (or the landlord, in some cases) is responsible for paying Council Tax. Check your tenancy agreement to clarify responsibilities.

7. How to Contact Glasgow City Council

If you have questions or need assistance, you can contact Glasgow City Council directly:

  • Website: Glasgow City Council - Council Tax
  • Phone: 0141 287 5050
  • Address: Glasgow City Council, City Chambers, George Square, Glasgow, G2 1DU
  • Email: Use the online contact form on their website.

8. Practical Tips for Newcomers

  • Register Early: Notify the council as soon as you move into a property to avoid backdated charges.
  • Keep Records: Save all correspondence and receipts related to Council Tax payments.
  • Check Your Band: If you believe your property is in the wrong band, you can appeal to the Scottish Assessors Association (SAA).
  • Budget for Payments: Include Council Tax in your monthly budget, as it is a significant expense.

By understanding these details, youโ€™ll be well-prepared to manage your Council Tax obligations in Glasgow. If you need further assistance, donโ€™t hesitate to reach out to Glasgow City Council or consult local advice services like Citizens Advice Scotland.