Council Tax Responsibilities for Tenants in Scotland

Understanding who pays council tax in Scotland is crucial for renters. If you're a tenant, knowing your rights—and responsibilities—can help you avoid surprise bills and ensure you're not paying more than you should. This article explains what council tax is, who is responsible for it, and what to do if you think you're exempt or need support, all tailored for Scottish renters.

What Is Council Tax and Who Pays It?

Council tax is a local tax collected by Scottish councils to pay for services like rubbish collection, education, and local roads. Typically, tenants living in a property as their main home are liable to pay council tax.

• If you rent a whole property with others (all are tenants), everyone over 18 is usually jointly responsible.
• If you live alone, you may qualify for a single person discount (25%).
• If you rent by the room (e.g. in a House in Multiple Occupation, or HMO), the landlord may be liable—but this depends on your contract.

Check your tenancy agreement to see if council tax payments are included in your rent. If not, you likely need to arrange payments directly to your local council.

When Are Tenants Exempt from Paying Council Tax?

Some tenants are exempt or can apply for reductions. You may be exempt if:

• You are a full-time student (studying at least 21 hours per week, for at least 24 weeks per year).
• Everyone in your home is a student.
• You are under 18 years old.
• You live in a care home or certain types of accommodation.

If you are eligible, you must apply for exemption or a reduction. This is not automatic.

How to Apply for Council Tax Reduction, Discounts or Exemptions

Scottish councils offer support for tenants on low incomes or in special situations. Use the Council Tax Reduction (CTR) scheme if you need help paying your bill.

• Scotland’s Council Tax Reduction Form: The form is available via your local council, and you can find links to each council’s online application portal through the official mygov.scot Council Tax Reduction page.
• Who should use it? Any tenant on a low income or receiving benefits.
• Practical example: If you've lost your job and are struggling to pay your council tax, you can submit this form online to your local council to see if you qualify for a reduction.

For student exemptions, use your council’s student exemption form, usually found on the council website. Your educational institution can also provide a Council Tax Certificate confirming your status, which you attach to your application. See the UK government guidance for student discounts and exemption.

Liability and Disputes

If you think you are being wrongly charged, contact your council's revenues department to challenge the bill. If a dispute cannot be resolved, you can appeal to your local council and, if needed, escalate to the Scottish Valuation Appeal Committee (now Valuation Appeal Committees Scotland), which is the relevant tribunal for council tax disputes in Scotland.

Relevant Legislation for Tenants

Your right and responsibility to pay council tax as a tenant is set out in the Local Government Finance Act 1992 and, for tenancy matters, under the Private Housing (Tenancies) (Scotland) Act 2016. These define liability and tenant rights in Scotland.¹

Common Council Tax Forms for Renters

• Council Tax Reduction Application: Use the online portal or paper form from your own local Scottish council to apply based on income.
• Student Exemption/Discount Application: Provided by your local council (look for 'Council Tax student exemption/discount'), submit with your student certificate.
• Appeal Form: If you wish to challenge a council tax decision, download the Council Tax Proposal Form, submit to your council to request reconsideration prior to tribunal.
  Example: Use this if you think you’re wrongly being made liable or a discount is missing.

FAQs: Tenant Council Tax in Scotland

1. Who is responsible for paying council tax in a shared flat in Scotland? In most shared tenancies, all adult occupants are jointly responsible. Check your tenancy agreement; if you have a joint tenancy, all named tenants are liable.
2. Can my landlord include council tax in my rent? Yes, some landlords do this, but it must be clearly stated in your contract. If it is included, you do not pay the council directly.
3. Are students always exempt from council tax? If everyone in the property is a full-time student, you are fully exempt. If only some are students, the council may apply discounts.
4. How do I apply for a reduction or exemption? Complete your local council's application form—available online or as a paper form. Attach any required evidence, like proof of income or student status.
5. What should I do if I get a council tax bill but I don't think I owe it? Contact your local council immediately to challenge the bill. If they do not resolve it, you can appeal to the Valuation Appeal Committee.

Conclusion: What Every Renter Should Know

• Most tenants in Scotland pay council tax, unless your rent includes it or you are exempt (e.g., a student).
• Always check your tenancy agreement and apply for exemptions or reductions if you’re eligible.
• Contact your local council for any council tax issues, and keep records of all correspondence.

Knowing your rights means you can budget correctly and avoid unexpected bills as a Scottish tenant.

Need Help? Resources for Renters

• mygov.scot Council Tax Overview: Official Scottish Government guidance
• Council Tax Reduction (CTR) Guide: Eligibility and online forms
• Valuation Appeal Committees Scotland: Council tax appeals tribunal
• Citizens Advice Scotland - Council Tax Help
• Official UK Council Tax Information

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1. Local Government Finance Act 1992; Private Housing (Tenancies) (Scotland) Act 2016

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