Paying Council Tax

Council Tax is a local tax that helps to pay for local services such as rubbish collection, roads and local area maintenance. You pay it directly to your local council.

For most homes in Scotland, Council Tax is billed alongside water and waste charges from Scottish Water. Water charges help to pay for providing clean water and maintaining the sewerage system.

If your property is in England or Wales visit GOV.UK for information on Council Tax.

Who must pay

You’ll usually have to pay Council Tax for the home you live in if you're 18 or over. You may also have to pay Council Tax on any empty property that you own, including second homes.

A full Council Tax bill is based on at least 2 adults living in a home. You can apply for a discount if you’re the only adult living in your home.

You may also be able to apply for a discount even if other people live with you, as long as they meet certain criteria. Not everyone over the age of 18 is counted as an adult when working out your Council Tax bill. For example, care workers and apprentices will usually not be counted.

In some circumstances, you may be able to get an exemption from Council Tax. An exemption means you do not have to pay.

Find out if you qualify for a Council Tax discount or exemption and how to apply.

How your local council manages Council Tax

Council Tax rates can vary from one council to another. Each council decides:

the Council Tax rates in their area
how they spend the money raised from Council Tax

Contact your local council about Council Tax

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Information

Who must pay

How your local council manages Council Tax