Simple terms explainer:
Councils must levy and collect Council Tax from households to help pay for local services like schools, roads, and waste collection. This means setting the tax amounts each year, sending bills to residents, applying any discounts or exemptions they qualify for, and taking action to collect payments on time. The council must also handle any appeals or disputes about the tax fairly and according to the law.
Legal status
Statutory
Duty category
Revenues and benefits
Duty type
Public facing
Social determinant of health
Economic stability
Emerging policy and legislation
2
Bodies with shared interest
Revenue Scotland
Directors of Finance
Institute of Revenues, Rating & Valuation (IRRV)
Standards and frameworks
2