Use our calculator to find out how much you would pay and give the council your thoughts.
View the Frequently Asked Questions on the Local Income Tax calculator.
Background
On the 11th of March 2008 the Scottish Government launched a consultation on its proposal to introduce a Local Income Tax to fund local services. You can find details of the consultation here.
It is proposed that earned income would be charged at three pence in the pound on top of current income tax liabilities and in return Council Tax would be abolished.
Glasgow City Council will respond to the consultation in July 2008 and part of our response will be based on an assessment of the effect of the new tax on households in Glasgow. This calculator will estimate your liability under the proposed new tax and give you an indication of whether you would be better or worse off as a result.
The consultation document proposes to use the core elements of existing HMRC income tax rules as the basis for calculating a local income tax. As the consultation document indicates, income tax calculations can become rather complex and depend on a number of individual circumstances. However, we have tried to incorporate the main criteria that would impact on any local income tax calculation within this online calculator, whilst at the same time ensuring it is not overly complex for users.
User guide
In order to use the calculator you will need to know your current council tax liability and your household income.
It is important to remember that you need to know your annual council tax charge not including the charge we levy for water and sewerage on behalf of Scottish Water and including any council tax benefit deductions. The consultation document indicates that water and sewerage charges would continue to be levied in addition to the local income tax.
You can find out your council tax liability from a number of sources:
1. The simplest way to find out is to look at your annual council tax statement which you should have received in April. Remember, the figure you’re looking for is your council tax, not including water and sewerage, but including any deductions for council tax benefit.
2. If you live in a household made up solely of students in full time education you are eligible for a 100% council tax discount so your bill should be zero. If you live in a household made up solely of students in full time education and you are still paying council tax then call 0141 287 1170 as soon as possible.
3. You can also call us to ask us how much council tax you pay. You can get us on 0141 287 1170. Please note that this number must only be used by Glasgow residents as we cannot provide this detail for residents who live in other local authority areas.
4. If you know what band your house is in you can look at the table below. Remember, you may be in receipt of discount so your actual bill may be less than this. If you are in receipt of a discount or benefit, or you think you should be then please call on 0141 287 1170.
5. You can find out what band your house is in by going to the Scottish Assessors Association website at http://www.saa.gov.uk/.
|
Band |
Council tax 2008/2009 |
|
A |
£809 |
|
B |
£943 |
|
C |
£1078 |
|
D |
£1213 |
|
E |
£1483 |
|
F |
£1752 |
|
G |
£2022 |
|
H |
£2426 |
6. Most people pay their council tax in ten monthly instalments with no payments in January and February. If you are in this group and you know you don’t receive any discounts and you know your monthly payments you can look at the table below to find out your annual council tax charge:
|
Monthly payment |
Council tax 2008/2009 |
Band |
|
£106 |
£809 |
A |
|
£124 |
£943 |
B |
|
£142 |
£1078 |
C |
|
£159 |
£1213 |
D |
|
£195 |
£1483 |
E |
|
£230 |
£1752 |
F |
|
£265 |
£2022 |
G |
|
£318 |
£2426 |
H |
It is also important to remember that you need to know your total household income, including everyone who lives in the household and pays income tax. For example if you, your partner and your children all live together and all pay income tax, you will each pay the Local Income Tax so for this calculator you will need to include all the family members’ incomes. Earned income should include the following, prior to any deductions:
- Salaries & wages
- Pension income
- Rental income
A full list of what is proposed to be included within earned income can be found within the consultation document.
The council’s response to the Scottish Government's consultation document will not solely be based on the effect on individuals as we will have to take into account the effect on the council as a whole as well as on the economy of the City. However the effect on individuals is very important and we have included a comments box at the end of the calculator which will allow you to tell us what you think of the proposed tax and our online calculator.
To use the calculator, you will be asked 12 questions. Once you have answered the questions on each page, simply click ‘next’ at the bottom of the page to continue. You can also click on the ‘previous’ button at any time to revise your previous answers. There are also question marks next to each question. If you hover your mouse cursor over these symbols then additional guidance will be shown.
Based on your answers to these questions, the calculator will estimate your local income tax charge under the proposals within the consultation document and compare this to your current council tax charge.
Notes and disclaimer:
The proposals for a new local Income Tax are currently out for consultation only. These proposals may change and the amount you may pay under any future local Income Tax may therefore differ. For example the current proposals do not indicate how second homes will be taxed or what adjustments may be made for various exemptions (eg Gift Aid contributions).
In using this local income tax calculator, you recognise that the results are indicative only and can never be 100% accurate, given the uncertainties that remain within the Scottish Ministers’ proposals and the complex nature of income tax calculations. Following any enactment of the proposals in the consultation document, actual charges may therefore vary to those indicative estimates quoted by this calculator.
The personal Income Tax Calculator is based on the information and rates contained within the consultation document “A Fairer Local Tax for Scotland" issued by the Cabinet Secretary for Finance and Sustainable Growth on 11 March 2008. The personal allowances used by the calculator are correct for the Financial Year ending 31 March 2008 and are taken from the consultation document. Consequently the Local Income Tax Calculator is an illustrative guide only and Glasgow City Council makes no representation, warranty or guarantee as to its completeness or accuracy and will not be liable for any losses suffered as a consequence of any reliance placed on the calculator's accuracy.
You should be able to find all required information within your P60, payslips and recent Council Tax bill. If you require any assistance (including details of your Council Tax liability) please call our dedicated helpline on 0141 287 1170).
Glasgow City Council may use the information you have entered to assist in its understanding of the potential impact of local Income Tax on Glasgow City Council in order to inform its response to the consultation. By using this calculator, you agree to the Council using the data you have entered for this purpose.
This local income tax calculator excludes any amounts due for water and sewerage charges, which are not within the scope of the consultation document. Currently, local authorities in Scotland collect water and sewerage charges on behalf of Scottish Water and details of these charges can be found within your council tax bill. The consultation document indicates that water and sewerage charges would continue to be raised in addition to the 3% local income tax. Therefore your overall local tax liability quoted by this calculator does not include these charges.
View further information on the consultation document and Scottish Ministers’ proposals.
To see how we calculated the Local Income Tax, you may wish to view the Local Income Tax calculator - Excel spreadsheet . Please note that this is provided in 'read only' format and may not be changed.
The Excel document files on this Web site require either Microsoft Excel or Microsoft Excel viewer in order to view them. To download Microsoft Excel viewer from the Microsoft Web site please follow this link.
Phone number for all queries relating to the calculator is: 0141 287 1170 (we can only answer queries made by Glasgow residents on this number).
Now try our Local Income Tax calculator