Council Tax in Scotland
Council Tax in Scotland is a tax on domestic property which was introduced across Scotland in 1993, along with England and Wales, following passage of the Local Government Finance Act 1992. It replaced the Community Charge. Each property is assigned one of eight bands based on property value, and the tax is set as a fixed amount for each band. Some properties are exempt from the tax, some people are exempt from the tax, while some get a discount.
Organisation
Council Tax is collected by local authorities though part of the tax goes to Scottish Water for water and sewage services.Liability for Council Tax
In general terms: The occupiers of a property are liable, regardless of tenure, or the owners if the property is unoccupied, except if the property is a 'house in multiple occupation', in which case the landlord is liable for paying the Council Tax.Calculation
Each dwelling is allocated to one of eight bands coded by letters A to H on the basis of its assumed capital value as of 1 April 1991 and newer properties than this are assigned a nominal 1991 value. Assessment of property values is performed by the Assessor appointed by each local authority; in some cases there is a valuation joint board that covers multiple council areas.Each local authority sets a tax rate expressed as the annual levy on a Band D property inhabited by two liable adults. This decision automatically sets the amounts levied on all types of households and dwellings. The nominal Band D property total is calculated by adding together the number of properties in each band and multiplying by the band ratio. So 100 Band D properties will count as 100 nominal Band D properties, whereas 100 Band C properties will count as 89 nominal Band D properties. Each collecting authority then adds together the Band D amounts for their area to reach a total Band D council tax bill. To calculate the council tax for a particular property a ratio is then applied. A Band D property will pay the full amount, whereas a Band H property will pay 245% of that figure.
Current bands
Council Tax bands as of April 2017, and ratios levied, are:| Band | Value | proportion of band D | Ratio as % |
| A | up to £27,000 | 240/360 | 67% |
| B | £27,001 to £35,000 | 280/360 | 78% |
| C | £35,001 to £45,000 | 320/360 | 89% |
| D | £45,001 to £58,000 | 360/360 | 100% |
| E | £58,001 to £80,000 | 473/360 | 131% |
| F | £80,001 to £106,000 | 585/360 | 163% |
| G | £106,001 to £212,000 | 705/360 | 196% |
| H | £212,001 and above | 882/360 | 245% |