We are currently undertaking a review of Council Tax Single Person discounts. For more information on this, please see our Single Person Discount Review page.
Council tax is a tax on domestic dwellings by local authorities (councils) throughout Britain and is based on the estimated value of your dwelling and the number of people living in it.
Your council tax bill includes water and waste water charges which we collect on behalf of Scottish Water. A leaflet detailing Scottish Water's charges can be viewed or downloaded here.
Council tax is used to part fund services provided by the council.
Some people are exempt from paying council tax or may be entitled to a discount.
To make a payment you will need to know your reference number. It will be a number that starts with an 8, this can be found on a bill or letter from us about council tax. You can also find details about payment instalments on your bill, or alternatively log in to our Self Service Portal for more information.
You can choose to set up a Direct Debit with payments collected on either the 1st, 8th, 15th, 22nd or 28th of each month, or every two or every four weeks.
You can make a payment through BACS by quoting our bank details:
Bank Sort Code: 83-44-00
Bank Account Number: 00223187
Please ensure that you also quote your Council Tax reference number.
To pay your bill by debit or credit card, using our automated payment line (available 24 hours, 7 days a week including public holidays) phone us on 0141 287 0300.
To pay by Standing Order, please complete our Standing Order application [215kb]
If the property is occupied, council tax is normally paid by the people who are living in the house, whether it is privately owned or rented.
If the property is unoccupied the owner is usually the person liable to pay the bill, which may be charged at less than the full council tax rate although properties which have been unoccupied for more than 12 months may be subject to an additional charge of up to 100% of the Council Tax charge.
More information about who is responsible for paying council tax is available within the Council Tax Guide [297kb].
Council tax valuation bands are used to determine how much tax you pay.
Your home will be given a council tax valuation band between A and H, based on your property's value at 1 April 1991.
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 current value of your home may not be a good guide to the appropriate band.
The council tax valuation bands and charges for 2022 to 2023 are:
Council Tax Band
Council Tax Valuation
up to £27000
over £27000 and up to £35000
over £35000 and up to £45000
over £45000 and up to £58000
over £58000 and up to £80000
over £80000 and up to £106000
over £106000 and up to £212000
As shown above, Water and Waste Water charges are included in your Council Tax notice. For more information on these, please see Scottish Water's Household Charges 2022/23 leaflet.
Properties are placed in a valuation band by the Glasgow City Assessor.
Your band is shown on your bill or you can check online by visiting the Scottish Assessors Association website.
If you disagree with the council tax banding of your dwelling, you can make an appeal via the Scottish Assessors Association website for the valuation list to be altered to what you think should be the correct banding. Appeals against banding can only be made in certain circumstances. You must make an appeal within 6 months of buying or moving into your property. If the assessor alters your council tax band, you must make your appeal within 6 months of the date of the valuation notice.
To lodge an appeal, search for your postcode, then select 'make a proposal'.
Yes - our Self-service facility allows you to access your Council Tax account online whenever you want saving you time, effort and money.
Using Self-Service you can:
Registering for Council Tax self-service is easy and all you need is your Council Tax account number and email address. Register now on our Self Service registration page.
Where there are changes to your household, your Council Tax reference number may change. If this has happened, please sign into your account and add your new Council Tax reference into the "Services Setup" area of your "My Services" page. This will ensure you can receive the details of your new account reference alongside your old reference details.
There are five ways to reduce your bill:
You need to apply for a reduction or exemption/discount, disabled persons reduction or to appeal your valuation band.
We do not bill you for any charges during an exempt period. We will continue to bill you for some of the charges if a discount applies.
Payment must not be withheld pending the outcome of an application.
For more information visit our council tax exemptions and discounts page.
You can make an appeal against a decision that has been made, for example:
You must continue to pay your council tax until we have made a decision on your appeal.
All appeals must be made in writing to:
Glasgow City Council
Council Tax Office
PO Box 36
If you are not satisfied with the outcome of your appeal, you have the right to contact the Glasgow Valuation Appeal Panel. You can contact them using the address below:
Secretary of the Glasgow Valuation Appeal Committee
19 Main Road