The responsibility for paying Council Tax usually applies in the following order:
- The owner, if they live in the property
- The tenant who lives in the property
- The subtenant who lives in the property
- Someone else who lives in the property
- The owner, if nobody lives in the property.
Married couples, civil partners or couples who live together as if they were married, or in a civil partnership, are responsible, ‘jointly and severally’, for paying Council Tax.
Joint owners or joint tenants are also responsible, ‘jointly and severally’, for making the payment.
‘Jointly and severally’ means that the amount on the bill is not split into shares.
We can choose to collect the full amount of the Council Tax bill from anyone who is legally responsible for it. It is then up to the person who has to pay up to get back a share from everyone else.
In certain circumstances, depending on who is living in the property, we will charge the owner for the Council Tax, even if they are not living in the property themselves. These circumstances include properties shared by a number of different households (known as ‘houses in multiple occupation’), and properties used only by religious communities.
If you want to check who is responsible for paying the Council Tax for your property, phone the Council Tax Office on 0141 287 5050.
Appealing against who is responsible for paying Council Tax (Non-Valuation Appeals)
You can appeal against being made responsible for paying Council Tax or against being refused a discount or exemption. However, you must continue to pay your Council Tax until we have made a decision on your appeal.
To make an appeal, please write to:
Glasgow City Council
Financial Services
Council Tax Office
PO Box 36
Glasgow
G1 1JE
If you are not happy with our decision, you have the right to take the matter up with the Glasgow Valuation Appeal Panel. You can contact them at the following address:
Mr D Clapham
Secretary to the Local Valuation Panel
1B Helena House
Busby Road
Clarkston
Glasgow
G76 7RA
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