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Who Is Liable To Pay The Council Tax in Scotland – The Landlord or Tenant?

In the UK, including Scotland, all residential properties must pay council tax to local governments.

The so-called “liable individual” is responsible for the tax. Typically, this will be a resident, whether they are the owner occupier or a tenant.

Read on for our full guide on Council Tax in Scotland if you’re a landlord in Glasgow who’s unsure who is accountable for the fee.

How Does Scotland’s Council Tax System Work?

Council tax is a fee that residents of the UK pay to local governments to assist in funding services such as social care, garbage and recycling collections, education, and planning. Each Scottish Council Tax payment includes fees for water and sewerage, which are gathered by the Council on behalf of Scottish Water.

In Scotland, How is Council Tax Calculated?

The amount of council tax you will pay depends on the valuation band your property is in, and it was first implemented in Scotland in 1993. Scotland’s properties were last evaluated in 1991 when valuation bands ranging from A to H were assigned.

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 Scottish Assessors Association website has information on the bands that certain properties fall within.

Some people may be eligible for a discount or be excluded from paying council tax.

When Does The Landlord Have To Pay Council Tax?

In Scotland, while it’s true that the resident of a home is responsible for paying council tax, the owner or landlord is also in charge of paying for the time in between rentals.

When Does The Tenant Become Responsible For Paying Council Tax?

During the time they are renting, the tenant is responsible for paying council tax.

Are Students Exempt From Council Tax In Scotland?

The owner or tenant of a property may submit a council tax exemption request if all occupants are full-time students. The sum payable might be lessened if there are any students among the residents.

A student is someone who is enrolled in a certain full-time programme at a college or university for at least 21 hours per week for at least 24 weeks in order to qualify for the council tax exemption. The law also applies to anyone under 20 who is enrolled in a non-advanced course that lasts at least 12 hours per week for at least three months.

Students who are enrolled full-time must request their exemption or discount; it is not given out of the blue.

What Happens If I Or My Tenant Are Unable To Pay The Council Tax?

If the person responsible for paying council tax is having financial difficulties, they should speak with their local council immediately. The council will investigate whether they are eligible for any discounts or exemptions and might be able to extend the payment deadline. Visit the city council website to learn more about properties in Glasgow.

What If There Is No One Living On The Property?

Landlords are obligated for council tax on vacant properties; however, rebates and exemptions may be granted.

If a property is vacant and unfurnished in Glasgow, the council will give an exemption. The council will give a discount if the property is furnished but empty; the discount will take effect on the day the final resident vacates. Up to six months will pass before a vacant, unfurnished property is subject to a lower rate. If someone moves into the property, exemptions and discounts are no longer valid.

If you own property in Glasgow, our letting agency, Lind Letting, would be pleased to offer you assistance on how to rent it out. Please get in touch with us to learn more about our services for landlords.

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