Pay online Discounts and exemptions Benefits

How to pay

There are several ways you can pay council tax:

• Online - you can make a payment to your account (using a debit or credit card - please note that an additional charge of 1.89% of the payment is added for credit card payments), or set up a direct debit (you will need to have your reference number for this - you can find this on your council tax bill)
• On the phone - call 01546 605515 to make a payment by phone using a debit or credit card - This payment line is now open 24/7 to take council tax payments, just have your council tax reference number ready when you call.
  (please note that an additional charge of 1.89% of the payment is added for credit card payments)
• In person - at your local customer service point

If you have any enquiries about council tax, you can call us on 01546 605511.

Change of address

If you have changed address, you can let the Council Tax team know using our change of address form

Council Tax Bands for 2013 - 14

*(based on market value at 01/04/91)

Water and Sewerage Charges

Argyll and Bute Council is not responsible for setting these charges but is required by law to include these charges in its bill.

The level of the charges is set by the Water Authority and is subject to scrutiny by the Water Industry Commissioner and the Scottish Government.  Please refer to the enclosed leaflet from Scottish Water for further information on the service provided.

Water and sewerage charges are not included in your bill if you have a metered or private water supply and are connected to a private septic tank.  Please contact the Council’s Customer Service Centre on 01546 605511 if you believe you are wrongly charged for water and sewerage.

For more information on water and sewerage rates please visit the Scottish Water Website

Discounts, exemptions and relief for persons with disabilities

Discounts
A 25% discount on council tax and water charges may be granted if there is only one adult (aged 18 years or over) resident in the property. 

A status discount on council tax and water charges is available to households where all the adult residents are disregarded e.g. fulltime students, student nurses, apprentices, youth trainees, people receiving long-term residential care, severely mentally impaired and persons in detention.

A 10% council tax only discount is available for second homes and unoccupied dwellings.  A second home is now a dwelling which is no one's sole or main residence, but which is furnished and lived in for 25 days or more during the previous 12 months. If your property was not lived in for at least 25 days in the last 12 months, then it must be classified as an unoccupied dwelling rather than as a second home for council tax purposes.

This is increased to 50% for purpose built holiday homes incapable of habitation throughout the year, job-related dwellings, dwellings under repair for 6 months from date of purchase.   These discounts do not apply to water charges.   The Water Charges Reduction Scheme provides a reduction of up to 25% automatically to households in receipt of council tax benefit with 2 or more resident adults who are not already in receipt of status discounts.

Apply for a council tax discount:

• Student nurse
• Student
• Second home 10% discount
• Care worker
• Unoccupied dwelling 10% discount

Exemptions

There are a number of circumstances where a property may be exempt from Council Tax, e.g.,
Occupied dwellings may qualify to be exempt where:

• all the occupants are students or under the age of 18
• the property is owned by a housing body and are used as trial accommodation for sheltered housing tenants
• all the occupants are severely mentally impaired
• Unoccupied premises may qualify to be treated as exempt where the property:
• has recently been built, or is under reconstruction, is uninhabitable or is awaiting demolition
• is undergoing major repair work or structural alteration (available for up to12 months from the date the property was last occupied)
• is unfurnished (up to six months)
• is empty due to death of occupant   
• is being held for use by a minister of religion
• was last occupied by persons disregarded for Council Tax purposes (see above)
• is repossessed or vested in trustee in bankruptcy
• is hard to let because it is part of a larger property
• was last used in connection with agriculture

Council tax - apply for a property exemption:

• Homes empty under statute
• New Home
• Homes under repair
• Occupant under eighteen
• Occupant(s) elderly or disabled
• Empty Home
• Unoccupied Home - students
• Home occupied by students etc.
• Repossessed Home
• Agricultural Home
• Home of person made bankrupt
• Visiting forces
• Charitable
• Home last occupied by someone living or detained elsewhere due to providing or receiving care
• Estate of a deceased person
• Property awaiting demolition
• Home for occupation by minister

Relief for Persons with Disabilities

The Council Tax on a property in which a disabled person lives and in which there are special features or facilities required to meet the disabled person's needs is charged at the next lower valuation band.    Band A properties will receive a reduction of the same proportion of the bill.

Details of and advice on discounts, exemptions and disabled persons relief can be obtained from the Customer Service Centre and the Service Points. If you are in receipt of any of the above discounts, exemptions and reliefs and your circumstances change, you must tell us right away.  If you do not tell us, you could be fined £50.

Council Tax benefit

If you are looking for information about Council Tax Benefit we have put together some factsheets about making an application, further guidance about an existing claim and general queries about benefits.

If you do not pay

If you fail to pay any part of any instalment by the date it is due, we will send you a reminder for the amount of the unpaid instalment. You must pay this within seven days.  If you fail to pay the amount shown on the reminder within seven days, you will lose the right to pay by instalments. You will have to pay the full outstanding balance within another seven days.  If you fail to pay the full outstanding balance within 14 days of this date (and within 28 days of the date of original reminder), we will apply for a Summary Warrant (a legal document that allows us to add 10% to the amount you already owe and to ask a Sheriff to take legal action against you). We will add this 10% to your account.

We can only issue two reminders within any financial year.  If you fail to pay the second reminder within seven days, we may immediately apply for a summary warrant.

Summary Warrant action can lead to:

• you being asked for details of your employment and bank accounts
• your earnings and bank accounts being arrested
• deductions being made from your Income Support or Jobseekers allowance
• Sheriff Officers being involved in the recovery process

If you are having difficulty in paying your Council Tax, please contact us at the earliest opportunity before we take court action.  We may be able to agree an alternative repayment plan or assist you with obtaining Council Tax Benefit.

Further information

If you require further information about council tax, or wish to apply for any of the reductions mentioned in this leaflet, please contact our Customer Service Centre 01546 605511 or by e-mail to ctax1@argyll-bute.gov.uk 

Appeal rights

If you have recently purchased your property, you may have a legal right of appeal if you disagree with your valuation band. This should be discussed with the Assessor at: Dunbartonshire and Argyll and Bute Valuation Joint Board, Kilbrannan House, Bolgam Street, Campbeltown PA28 6HZ or 235 Dumbarton Road, Clydebank G81 4XJ.

Appeals, if you disagree with the decision to hold you liable to pay Council Tax or with the calculation of your bill, should be made in writing, within 28 days of receiving your bill, to:

Head of Customer and Support Services,
Argyll and Bute Council,
Witchburn Road,
Campbeltown, PA28 6JU

Should you disagree with the Council’s decision, there is a further right of appeal to a Valuation Appeals Committee.  Your appeal to the Valuation Appeals Committee must be within four months of the date of your original appeal.  Even if you make an appeal you must continue to pay your Council Tax. If your appeal is successful, any overpaid Council Tax will be refunded or transferred to reduce any other outstanding debt to Argyll and Bute Council.