Council Tax Liability (Scotland)

Who is liable to pay council tax in Scotland?

Council tax liability simply means who is legally responsible for paying the bill. It is not always obvious, especially in shared or rented homes, and getting it wrong can lead to arrears and enforcement against the wrong person. This page explains how liability works in Scotland, who is usually liable, when the owner pays instead, and what to do if you think a liability decision is wrong.

How we can help:

• We help you work out whether you are the liable person
• We check whether someone else should be liable instead
• We speak to your council on your behalf
• We help with council tax arrears or a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax works in Scotland and what to do if you fall behind.

Who is the liable person?

Council tax liability follows a legal order known as the “hierarchy of liability”. The liable person is the first one on this list who applies to your home. Working down from the top:

1. A resident who owns the property (an owner-occupier);
2. A resident who is a tenant;
3. A resident who is a statutory, assured or secure tenant;
4. A resident who is a sub-tenant;
5. Any other resident, for example someone living there rent-free;
6. If no one lives in the property, the owner.

In plain terms, if you own and live in your home, you are the liable person. If you rent and live there, you are usually liable rather than your landlord. Only when a property has no residents does the non-resident owner become liable.

What does “resident” mean?

For council tax, a “resident” is a person aged 18 or over who lives in the property as their sole or main residence. This matters because the hierarchy above only looks at people who actually live there. Someone who owns a property but does not live in it is only liable if there are no residents at all, for example in an empty or second home.

When are two or more people jointly liable?

Sometimes more than one person is responsible for the same bill. This is known as being “jointly and severally liable”, which means the council can ask any one of them to pay the whole amount. You can be jointly liable if:

• You are joint owners or joint tenants who both live in the property, even if only one name is on the bill;
• You are married, in a civil partnership, or living together as a couple, and you live in the same property. In that case you are both liable even if only one of you is the owner or tenant.

There is an important exception: a person who is severely mentally impaired is disregarded and is not made jointly liable, unless they are the sole owner or sole tenant of the property.

When is the owner liable, not the residents?

In certain types of property the owner is liable for the council tax even though other people live there. These cases are set out in law, and they include:

• Houses in multiple occupation (HMOs) and homes where residents pay rent separately for parts of the property, or share cooking or washing facilities, such as some bedsits and hostels;
• Care homes, hospitals and certain hostels providing care or support;
• Residences of religious communities, such as a monastery or convent;
• Homes provided to someone in domestic service as part of their job (tied accommodation);
• Homes where everyone living there is under 18;
• A property that is the second home of a minister of religion.

Empty homes and second homes also fall to the owner, because there is no resident to be liable. Since April 2024, councils can charge up to double the normal rate on long-term empty homes and second homes.

What if you own or live in more than one property?

If you have more than one home, the council decides which one is your sole or main residence, and your full liability is based on that property. The other property is usually treated as a second home, where the owner is liable and a higher charge may apply. If someone else lives in the other property as their main home, their circumstances decide the liability there instead.

Who does not have to pay council tax?

Some people and some properties are treated differently. In brief:

• Anyone under 18 cannot be the liable person.
• Disregarded people, such as full-time students, people who are severely mentally impaired, certain carers and others, may not count towards liability or may reduce the bill.
• Exempt properties pay no council tax at all for a period, for example a home where everyone living there is a student, a property left empty because the resident has gone into care, or a home that is unoccupied because the owner has died, until certain conditions change.

Even where a full exemption does not apply, a discount or reduction often will, so it is always worth checking your situation.

How does the council decide who is liable?

Your council has the legal power to obtain the information it needs to work out who the liable person is. This is often done by sending a form that must be completed and returned, usually within 21 days. If you do not provide the information, or you give information you know to be wrong, the council can charge a civil penalty (a £50 penalty in Scotland, with further penalties possible if you still do not respond). If your circumstances change, for example someone moves in or out, you should tell your council so your bill and liability stay correct.

How do you appeal a liability decision?

If you believe you are not the liable person, or that someone else should be, you can challenge it. The first step is to write to your council setting out why you disagree and who you think should be liable. The council will review the decision and reply.

If it is not resolved, you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland, which since 1 April 2023 handles council tax appeals (it replaced the former Valuation Appeal Committees). Importantly, you should usually keep paying your council tax while an appeal is being decided, to avoid falling into arrears and enforcement in the meantime.

If you are liable and cannot pay

If you are the liable person and you fall behind, it is important not to ignore it, because the collection process in Scotland can move quickly. A missed payment leads to a reminder, then you can lose the right to pay by instalments, then the council can obtain a summary warrant (which adds a statutory 10%) and instruct sheriff officers, who may use a wage arrestment. The good news is that this can be stopped, removed or avoided, and there are several routes to deal with the arrears:

See our full wage arrestment solutions overview, or read more about council tax in Scotland.

Council tax liability at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can read more about council tax liability and your rights from these independent, official sources:

• mygov.scot – Council Tax (Scottish Government)
• mygov.scot – Council Tax appeals
• Local Taxation Chamber, First-tier Tribunal for Scotland
• Citizens Advice Scotland – Council Tax
• MoneyHelper – Dealing with debt (government-backed)

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