Glasgow City Council Tax Debt Help

Struggling With Glasgow City Council Tax Debt?

If you owe council tax or business rates to Glasgow City Council, it is natural to feel worried, but it helps to understand exactly how the council works, what it can do to recover the money, and the options open to you. This page is a complete guide to Glasgow City Council council tax and business rates: the contact details you need, what you pay, who the council uses to collect arrears, what happens if you fall behind, and, most importantly, how to get the debt under control and stop or avoid a wage arrestment.

How we can help:

• We speak to the council and its sheriff officers on your behalf
• We help you negotiate an affordable payment arrangement
• We explain every solution available to Glasgow residents
• We can help stop or avoid a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax recovery and sheriff action works in Scotland, and how to stop it.

About Glasgow City Council

Glasgow City Council is the local authority for the city of Glasgow and is the most populous of Scotland’s 32 councils, serving a population of around 650,000 people across roughly 300,000 households. It is a unitary authority, which means it is responsible for the full range of local services in the city, from schools and social care to roads, refuse and housing support.

Council tax and business rates are two of the council’s main sources of local income, and they help pay for these services. The council has a legal duty to collect what is due, and it has a dedicated Revenues and Benefits service that handles billing, payments, discounts, Council Tax Reduction and the recovery of arrears. The council’s headquarters is Glasgow City Chambers, George Square, Glasgow, G2 1DU.

Glasgow City Council contact details

These are the main contact points for council tax and business rates. If you are worried about arrears, the most important thing is to make contact early rather than let the debt grow.

Glasgow City Council directs most council tax and business rates contact through its online forms and self-service account rather than a dedicated phone line, so the quickest route for a straightforward query is usually the relevant online form. If your query is about arrears or a payment you cannot meet, you can also speak to us and we will deal with the council for you.

Council tax in Glasgow

Council tax is an annual charge on domestic property, set each year by Glasgow City Council. The amount you pay depends on the valuation band of your home, which is based on its value on 1 April 1991 and is set by the Assessor, not the council. Your bill also includes separate water and wastewater charges, which the council collects on behalf of Scottish Water.

The council normally issues bills in March for the year that starts on 1 April, and you can usually pay in 10 or 12 monthly instalments. If you want to understand how council tax is worked out, who is liable and how billing operates, see our guides to council tax in Scotland, council tax liability and billing and collection.

Glasgow council tax bands and charges 2026-27

For the 2026-27 financial year, Glasgow City Council agreed a 5.9% increase across all council tax bands. The table below shows the total annual charge for each band, including the water and wastewater charges collected for Scottish Water. Band D is the standard reference band.

These figures are the total bill, which is the council tax charge plus the water and wastewater charges. If you think your property is in the wrong band, you can check it on the Scottish Assessors website and, in limited circumstances, ask for it to be reviewed. Remember that a band review can move a property up as well as down. Our council tax valuation guide explains how bands and appeals work.

Reductions and discounts in Glasgow

If money is tight, you may be paying more council tax than you need to. Glasgow City Council offers a range of reductions, and applying for the right one can bring your bill down and make arrears easier to clear.

• Council Tax Reduction (CTR): a means-tested reduction of up to 100% of your council tax for people on a low income. You can apply at glasgow.gov.uk/ctrapp. CTR reduces the council tax part of your bill but not the water and wastewater charges, which have their own separate reduction of up to 35%.
• Single person discount (25%): if you are the only adult living in the property, you can claim a 25% discount.
• Disabled band reduction: if someone in the home needs an extra room, an additional bathroom or space for a wheelchair because of a disability, your bill can be charged at the band below your actual band. See our disabled band reduction guide.
• Other discounts and exemptions: students, apprentices, carers and people with a severe mental impairment can be disregarded, and some properties are exempt. Our council tax discounts guide covers who qualifies.

You can apply for discounts, exemptions and Council Tax Reduction through the council at glasgow.gov.uk. If you are behind because you were paying the full charge when you were entitled to a reduction, it is worth checking this straight away.

Business rates in Glasgow

Business rates, properly called non-domestic rates, are the equivalent of council tax for most business and commercial premises. Glasgow City Council bills and collects business rates, but the rate itself, known as the poundage, is set nationally by the Scottish Government and is the same across Scotland. Your bill is worked out by multiplying the rateable value of your premises, set by the Assessor, by the poundage.

For 2026-27 the Scottish Government set three rates:

Many small businesses pay little or no rates thanks to the Small Business Bonus Scheme. A single property with a rateable value up to £12,000 can qualify for 100% relief, with tapered relief up to £20,000, and combined-value rules for businesses with more than one property. Other reliefs, such as charity relief, empty property relief and Fresh Start, may also apply. You can check and apply for relief at glasgow.gov.uk/ndrrelief.

You can pay business rates on the automated line 0141 287 0300, online at glasgow.gov.uk/payit, or by Direct Debit through your online account. For enquiries, use the business rates form at glasgow.gov.uk/ndrcontact. If your business is behind on its rates, the recovery process is similar to council tax and is explained below, and the same support is available: talk to us early and we can help you find a way forward.

Which sheriff officers does Glasgow City Council use?

When council tax or business rates go unpaid and a summary warrant has been granted, Glasgow City Council passes the debt to sheriff officers to collect. Sheriff officers are officers of the court, not private bailiffs, and their powers are set by Scottish law.

Under the council’s debt management and sheriff officer framework awarded in 2025, Glasgow instructs two firms:

• Scott & Co is the council’s main partner for council tax and non-domestic rates recovery. Scott & Co are the largest sheriff officer firm in Scotland, with a Glasgow office at 279 Bath Street, Glasgow, G2 4JL. The council lists their contact number as 0333 320 6892.
• Walker Love handles second-placement council tax debt and independent sheriff officer work for the council. Walker Love are based at 16 Royal Exchange Square, Glasgow, G1 3AB, and the council lists their number as 0141 212 6121.

If either firm has written to you or visited about a Glasgow City Council debt, our dedicated guides explain exactly who they are, the enforcement they can use, the fees they can add and how to stop them. You can also see all the firms that act for Scottish councils on our sheriff officers and council tax hub.

What happens if you fall behind with Glasgow City Council

If you miss a council tax or business rates payment, Glasgow City Council follows the standard Scottish recovery process. Knowing the stages helps you see where you are and where you can still take action.

1. Reminder notice. The council sends a reminder and usually gives you 7 days to bring the account up to date.
2. Loss of the right to pay by instalments. If you do not catch up, you can lose the right to pay monthly and the whole year’s balance becomes due at once.
3. Summary warrant. The council applies to the sheriff court for a summary warrant. This is granted without a hearing and adds a statutory 10% surcharge to what you owe.
4. Sheriff officer enforcement. The account is passed to Scott & Co or Walker Love, who can serve a charge for payment giving you 14 days, and then carry out enforcement (diligence).
5. Diligence. The most common action is a wage (earnings) arrestment, where money is taken directly from your pay. Other options include a bank arrestment and, for goods kept outside the home, an attachment. The council can also ask the DWP to take deductions from certain benefits.

The 10% surcharge and sheriff officer fees are set by law, so the earlier you deal with the debt, the less it tends to cost. Importantly, you can make an offer of payment at any stage, and doing so early gives you the most options. Our billing and collection guide explains the process in more detail.

What to do if Glasgow City Council contacts you about arrears

Whether the letter is from the council itself or from its sheriff officers, the right steps are the same.

1. Do not ignore it. Council tax and business rates arrears do not go away, and ignoring letters only moves the debt further along the recovery process.
2. Check the amount and the year. Make sure the debt is yours, for the right property and the right period, and that any discount or reduction you are entitled to has been applied.
3. Ask for identification. A genuine sheriff officer carries a formal identity document, and you are entitled to see it before dealing with them.
4. Do not agree to more than you can afford. An arrangement you cannot keep often leads straight to a wage arrestment.
5. Get advice and put a plan in place. A realistic payment arrangement, the Debt Arrangement Scheme or another solution is what makes enforcement stop.

If contacting the council or its sheriff officers feels daunting, we can do it for you with your permission, and help you agree something affordable.

Solutions if you are struggling with Glasgow council tax debt

The best way to deal with sheriff officers is to tackle the arrears behind their involvement. Depending on your circumstances, the main routes for Glasgow residents are:

Not sure which is right for you? See our wage arrestment solutions overview, or get in touch and we will talk it through, free and with no obligation.

Free debt advice in Glasgow

As well as our service, there are respected free advice organisations across Glasgow that the council works with and signposts. You never have to pay for good council tax debt advice.

• Glasgow’s Advice and Information Network (GAIN): a single free helpline that connects you to money and welfare advice across the city, on 0808 801 1011.
• Citizens Advice Bureaux: Glasgow has bureaux across the city, including Glasgow Central, Bridgeton, Parkhead, Easterhouse, Greater Pollok, Castlemilk, Drumchapel and the North West.
• GEMAP Scotland: the Greater Easterhouse Money Advice Project, offering free money and welfare rights advice, on 0141 773 5850.
• Money Matters: a money advice centre providing free debt and benefits help, on 0141 445 5221.
• Govan Law Centre and Castlemilk Law Centre: free legal and money advice for residents in those areas.
• Glasgow City Council Welfare Rights and Money Advice: the council’s own service, available at glasgow.gov.uk/moneyadvice.

These organisations are independent and free. We work alongside this kind of support and can help you take the practical steps to stop enforcement.

Glasgow City Council at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can check your rights with these independent, official sources:

• Glasgow City Council – Council Tax
• mygov.scot – Council Tax (Scottish Government)
• mygov.scot – Sheriff officer powers and your rights
• Citizens Advice Scotland – Debt and money
• mygov.scot – Non-domestic rates guidance

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