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