Council tax is a property-based tax paid to the local authority to help pay for services. The amount of council tax you pay is determined by which Band your home is placed in. Banding is set by the value of your home.

If you have difficulties paying your Council Tax or would like to appeal against a decision, your local Social Work may be able to help you.

You may be eligible for one of the following to reduce your council tax bill:

• exemptions
• disability reductions
• discounts
• council tax benefit
• 2nd adult rebate

Exemptions 

An exemption from council tax may apply in the following circumstances:

• where a property is occupied by certain groups of people, for example, students, persons under 18 and adults living in the home are considered to be "severely mentally impaired".
• where the property is unoccupied, for example, it is undergoing major structural repair.
  

A person will be treated as severely mentally impaired if they have a certificate from a registered medical practitioner confirming "a severe and permanent impairment of intelligence and social functioning". In addition, they will need to be in receipt of one of the following benefits:

• Incapacity Benefit
• Attendance Allowance
• Severe Disablement Allowance
• Disability Living Allowance - higher or middle care component
• Constant Attendance Allowance (Industrial Injuries and War Pensions)
• Unemployability supplement or allowance
• Income Support with a disability premium awarded due to incapacity to work

For full details of exemptions please see Council Tax Exemptions.

Disability Reductions

You may be entitled to this reduction if any member(s) of your family, including children, are disabled. To qualify for a discount the impairment must be "substantial and permanent", for example, individuals included on Social Work Services disabled persons' register will qualify.

In addition your home must have one of the following:

• an additional bathroom or
• an additional kitchen
• sufficient floor-space to allow the disabled person to use their wheel chair
• a room mainly used by the disabled person

If you qualify for a reduction the council tax banding for your house will be reduced by one band. People in Band A will receive a reduction of their bill. An application for the disability reduction must be made each year in writing to the council tax office. If you have never claimed and are considered eligible you could also have the reduction backdated.

Further information can be found at Disabled Person's Reduction.

Discounts

In addition to the above disability reduction it is possible to also qualify for discounts. Council Tax is based on an assumption that there are two or more adults living in your home. If you live alone then a Single Person discount of 25% will apply.

When your Council Tax bill is calculated it is based on people over 18 who normally live there. Carers, students, and young people who have recently left full-time education are not taken into consideration when counting the people in your home. If one of these is resident, a Status discount of 25% to 50% will apply.


There is no need to submit a claim for discounts. From the information you supply about who lives in your house the Council Tax office will calculate your discount. 

For further information see Council Tax Discounts.

If you have an enquiry about exemptions, reductions and discounts please contact:

The Council Tax Office
45 John Street
Glasgow G1 1JE
Phone: 0845 600 8040
Fax: 0141 287 7674
E-mail: counciltax@fs.glasgow.gov.uk

Council Tax Benefit

If you are on a low income you may qualify for Council Tax Benefit. Council Tax Benefit is paid as a rebate, and reduces your annual council tax bill. Council tax rebates can be awarded on top of disability reductions or discounts. Council tax rebates have to be claimed every year and you should return the renewal form promptly to ensure that your rebate continues.

For more details and how to apply please see here.

Second Adult Rebates

A second adult rebate normally applies where you have another adult living in your home (not your partner or child) who is on a low income. To receive this rebate you will need to submit details of the other adult's income. If they do not want to give you the information they can contact the Council Tax office directly. 

The Council Tax Benefit section should work out which type of rebate is best for you. If you are a Glasgow Housing Association tenant you should contact your local housing office to make a claim.

Whether you are an owner-occupier or tenant, if claiming Income Support or Pension Credit your initial claim for council tax rebate should be made at the same time, through your local Pension Service or Jobcentre Plus office. However, if you are experiencing difficulties staff at your local social work office may be able to give you advice.

If you disagree with the amount of council tax you have been told to pay, staff at your local social work office may be able to advise you on this.

If you need further information about Council Tax Benefit please contact the Council Tax Benefit Office.

Enforcement

If you fall behind with your council tax payments you will be issued a reminder giving you seven days to pay the amount due and you may lose the right to make payments in instalments.

If you do lose the right to pay by instalments the council tax bill for the year will become due within a further seven days. It is important that you seek advice before any further action is taken against you.

If the amount owed continues to be due the local authority can apply to the Sheriff Court for a summary warrant.

If a summary warrant is granted then deductions can be made from your income support, jobseeker's allowance, wages or bank account through arrestment.

If you experience difficulties because of this you should seek advice from a local money advice agency.

Appeals

If you are unhappy with a decision about your council tax you may be able to appeal. You can appeal against:

• decisions relating to the valuation of your home
• your liability to pay council tax
• penalties applied for failing to provide information
• penalties applied for providing false information
• decisions about your benefit entitlement

You should appeal in writing as soon as possible to the office that issued the decision. If you would like assistance to write your appeal letter staff at your local social work office may be able to help.