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Glasgow City Council

Council Tax

What is it?

Council tax is a tax on domestic dwellings by local authorities (councils) throughout Britain and is based on the estimated value of your dwelling and the number of people living in it.

Your council tax bill includes water and waste water charges which we collect on behalf of Scottish Water.

Council tax is used to part fund services provided by the council.

Some people are exempt from paying council tax or may be entitled to a discount.

How do I pay?

To make a payment you will need to know your reference number. It will be a number that starts with an 8, this can be found on a bill or letter from us about council tax.  You can also find details about payment instalments on your bill, or alternatively log in to our Self Service Portal for more information.

You can make a one off payment online.

You can choose to make Direct Debit payments on either the 1st, 8th, 15th, 22nd or 28th of each month, or every two or every four weeks.

You can make a payment through BACS by quoting our bank details:
Bank Sort Code: 83-44-00 
Bank Account Number: 00223187
Please ensure that you also quote your Council Tax reference number.

To pay your bill by debit or credit card, using our automated payment line (available 24 hours, 7 days a week including public holidays) phone us on 0141 287 0300.

Who should pay?

If the property is occupied, council tax is normally paid by the people who are living in the house, whether it is privately owned or rented.

If the property is unoccupied the owner is usually the person liable to pay the bill, which may be charged at less than the full council tax rate.

For more information about who is responsible for paying council tax visit the Scottish Government website.

What do I need to pay?

Council tax valuation bands are used to determine how much tax you pay.

Your home will be given a council tax valuation band between A and H, based on your property's value at 1 April 1991.

Newer properties are given a band when they are built and are based on an estimate of their value had they existed on 1 April 1991.

The current value of your home may not be a good guide to the appropriate band.

The council tax valuation bands and charges for 2018/2019 are:

Council Tax Band  

Council Tax Valuation

Council Tax   

Water Charge

Waste Water
(Sewerage charge)

Total

A

up to £27000

£857.33

£134.94

£156.66

£1148.93

B

over £27000 and up to £35000

£1000.22

£157.43

£182.77

£1340.42

C

over £35000 and up to £45000

£1143.11

£179.92

£208.88

£1531.91

D

over £45000 and up to £58000

£1286.00

£202.41

£234.99

£1723.40

E

over £58000 and up to £80000

£1689.66

£247.39

£287.21

£2224.26

F

over £80000 and up to £106000

£2089.75

£292.37

£339.43

£2721.55

G

over £106000 and up to £212000

£2518.42

£337.35

£391.65

£3247.42

H

over £212000

£3150.70

£404.82

£469.98

£4025.50

Properties are placed in a valuation band by the Glasgow City Assessor.

Your band is shown on your bill or you can check online by visiting the Scottish Assessors Association website.

If you disagree with the council tax banding of your dwelling, you can make an appeal via the Scottish Assessors Association website for the valuation list to be altered to what you think should be the correct banding. Appeals against banding can only be made in certain circumstances. You must make an appeal within 6 months of buying or moving into your property. If the assessor alters your council tax band, you must make your appeal within 6 months of the date of the valuation notice.

To lodge an appeal, search for your postcode, then select 'make a proposal'.

Can I view my details online?

Yes - our Self-service facility allows you to access your Council Tax account online whenever you want saving you time, effort and money.

Using Self-Service you can:

  • View your account details
  • See when your payments are due
  • See how your Council Tax is calculated
  • View any bills we have sent to you
  • Set up a Direct Debit to pay your Council Tax

Registering for Council Tax self-service is easy and all you need is your Council Tax account number and email address. Register now on our Self Service registration page.

Where there are changes to your household, your Council Tax reference number may change. If this has happened, please sign into your account and add your new Council Tax reference into the "Services Setup" area of your "My Services" page. This will ensure you can receive the details of your new account reference alongside your old reference details.

Why has my Council Tax increased?

As part of the Council Budget for 2018/19, the Council has agreed to raise Council Tax by 3% for all Council Tax bands. More information on the Council budget can be found here.

Additionally, from 1st April 2018 the Council Tax charges for unoccupied properties will change. The discount for Second Homes has been removed and Second Homes will now be due to pay the full Council Tax charge.
Properties classed as Long term empty will pay a varying amount dependant on how long they have been unoccupied:

  • Properties which have been empty for 12 months or less will receive a 10% discount to their Council Tax charge
  • Properties empty between 12 and 24 months which are actively marketed for sale or let will not be charged an additional premium and will continue to receive a discount of 10% to their Council Tax charge. If this is the case, please complete our Unoccupied Property application form in order for the additional premium to be removed.
  • Properties empty between 12 and 24 months which are not actively marketed for sale or let will be charged an additional premium of 100% of the Council Tax charge resulting in a total of double the standard Council Tax charge.
  • Properties which are empty for more than 24 months will be charged an additional premium of 100% of the Council Tax charge resulting in a total of double the standard Council Tax charge.
  • Properties in one of the Council's Transformational Regeneration areas will not be charged any additional premium and will recieve a 10% discount to their Council Tax charge       

If you wish to apply for a discount or you believe that your property has been classed incorrectly, further information on Second Homes and Long Term Empty properties as well as other reductions available for empty properties can be found here.

How do I reduce my bill?

There are five ways to reduce your bill:

  • Council tax reduction
  • An exemption can be applied for a limited time if the property or the occupiers meet certain categories.
  • A discount may be applied for a limited time if the property or the occupiers meet certain categories.
  • A disabled person's reduction may be applied if you property is larger to suit the needs of a disabled person.
  • You can appeal the decision against the valuation band allocated to your home via the Scottish Assessors Association website .

You need to apply for a reduction or exemption/discount, disabled persons reduction or to appeal your valuation band.

We do not bill you for any charges during an exempt period. We will continue to bill you for some of the charges if a discount applies.

Payment must not be withheld pending the outcome of an application.

For more information visit our council tax exemptions and discounts page.

How do I appeal against decisions?

You can make an appeal against a decision that has been made, for example:

  • who is responsible for payment;
  • an exemption or discount.

You must continue to pay your council tax until we have made a decision on your appeal.

All appeals must be made in writing to:

Glasgow City Council
Council Tax Office
PO Box 36
Glasgow
G1 1JE

If you are not satisfied with the outcome of your appeal, you have the right contact the Glasgow Valuation Appeal Panel. You can contact them using the address below:

Secretary to the Local Valuation Panel
1B Helena House
Busby Road
Clarkston
Glasgow
G76 7RA

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