Who Is Exempt from Council Tax in Scotland

Who Is Exempt from Council Tax in Scotland

You may be eligible for assistance to pay public water and sewer charges. Your council tax bill may only include water and sewer costs, for example if you receive a maximum reduction in council tax. Learn more about paying for water and sewage. The Municipal Tax Reduction Review Committee may independently consider and hear appeals against decisions of local authorities on the relief of the means-tested tax reduction. A property is exempt from housing tax if all adult occupants of the household are people leaving care, students, school leavers or people with severe intellectual disabilities. Persons leaving care are also not taken into account in calculating the number of adult residents of a household for the purposes of housing tax relief. Anyone who thinks they are eligible should contact their local authority. If you have to pay the housing tax, you can apply for a reduction in the housing tax (CTR). The CTR reduces the amount of housing tax you have to pay.

The amount of the discount depends on your income and assets. If you think you don`t qualify, it`s always worth asking your local council if you can get a discount or other help with the bill. You should continue to prioritize paying your council tax and rent or mortgage. Remember: the responsibility for the council tax lies with the person responsible for the property. If you are the tenant named in the lease, you are the person in charge. This also includes joint rentals. If you think you are entitled to a discount and your bill does not indicate that you received one, you should apply for a discount from the local council as soon as possible. If you are the only adult living in a property and it is your sole or principal residence, a 25% housing tax refund may apply. Our housing tax reforms, which came into effect in April 2017, make the housing tax fairer by changing the rate calculation for more expensive properties in the E to H ranges.

Some people can get a discount on their council tax bill, and others don`t have to pay council tax. You may be eligible for a community tax reduction if you are a member of a religious community whose primary occupation is prayer, contemplation, education, pain relief, or a number of these. You must: Your council tax bill is divided into 2 different payments: If your situation changes throughout the year and you think it could affect your council tax, you must report it to the council tax department of your municipality. For example, if you live alone and get the single person discount, you`ll need to let your board know if someone else will move in with you. Revenue from the application of 50% to 10% council tax reductions to second homes and long-term vacant properties is reserved for spending that supports the provision of new affordable housing. Any additional revenue generated by other discount reductions or the collection of a levy may be used by the municipality at its discretion. If the assessment list changes, for example if a property is placed in a different range, the local assessor will write to the municipal taxpayer and inform them of the change. The municipal council will then send a new municipal tax bill. If you have received or are receiving care, you may also be exempted if: Certain types of property are exempt from housing tax, while allowances and the means-tested housing tax reduction scheme may reduce the amount payable. If a discount is granted, you will need to check with your local council if there is also a discount on water and sewage costs. In many areas, this may not happen.

As a general rule, 1 person designated as a taxable person must pay the housing tax. No one under the age of 18 can be held responsible. Couples who live together are both responsible, even if only 1 name is on the bill. This applies regardless of whether the couple is married, cohabiting or in a registered partnership. Each year, each municipal council sets a municipal tax rate for each assessment range. You pay the council tax and there is a separate annual charge for the use of public water and sewerage, which is levied by the local council together with the council tax and passed on to Scottish Water. Learn more about paying for water and sewage. Housing tax bills are expected to be sent by April. You are entitled to pay in 10 installments.

Local councils may accept weekly, bi-weekly or monthly payments. Some might also offer a reduction in the total bill if it is paid all at once at the beginning of the year. If the property is not furnished, an exemption can be granted for up to 6 months from the date of last use. After that, you can get a 50% discount for 6 months. After 12 months, the discount ends and the fee increases to 200%. If you live with only one parent and no other adult lives in the house, your parents, guardians or guardians must inform us as your household is eligible for a 25% discount on council tax. You can appeal a number of decisions made concerning your housing tax and your obligation to take water and/or sewer. Contact your municipal government as soon as possible to inform them that the property is vacant. It can be very difficult to determine who has to pay council tax on a property when a mix of people aged 18 and over rent together. Working students and roommates may need guidance if the tenancy is shared. By the end of the 2018-2019 financial year, we will have invested over £1.4 billion in CTR.

In 2017, we expanded the CTR program to increase the burden on households with children and relieve low- and middle-income households of the impact of municipal tax reforms on E-H band properties. Apply for a reduction or exemptions by completing Request a housing tax reduction – Person in detention. If you are “exempt” from paying council tax, you do not have to pay. Furnished holiday homes or second homes are subject to housing tax. Your municipality may choose not to offer a rebate or to offer a discount between 10% and 50%. Contact your municipal government if you are unsure whether you can get a discount or who is responsible for payment.

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