0845 603 0590 Email Us Skip Navigation
Find the Council on Follow North Ayrshire on Twitter

North Ayrshire Council

Services A to Z:
   

Council Tax Valuation and Liability

Details of how your home is valued, and the level of council tax payable

Council Tax Bands

The Assessor, who is independent of the Council, determines which of eight Valuation Bands applies to each home in North Ayrshire. The level of Council Tax payable depends on the valuation band of your home (see table below). Should you have any queries about the banding of your house you should contact the Assessor directly.

Contact details are as follows:

The Assessor
Ayrshire Valuation Joint Board
9 Wellington Square
Ayr
KA7 1HL
Telephone Number: 01292-612539

Council Tax Charges

For the current year (2011/2012), we have set the Council Tax as shown in the table below for properties in each valuation band. The previous year's figures are also given. There has been a 0% increase in Council Tax for 2011/12 however, Scottish Water have decreased water charges but increased the waste-water charges. This has resulted in a 0% increase in your total Council Tax bill for 2011/12.

Water and Sewerage Charges

Separate charges for water and waste-water services are set by Scottish Water and are included in Council Tax bills where applicable. The level of charges set by the water authority is subject to scrutiny by the Water Industry Commissioner for Scotland and the Scottish Government. The figures for the current year (2011/12) and the previous year (2010/11) are given in the tables below.


Council Tax Charges 2011/12


Band Valuation Council Tax Water Waste-water Total
A < £27,000 £768.00 £121.44 £140.94 £1,030.38
B £27,000 - £34,999 £896.00 £141.68 £164.43 £1,202.11
C £35,000 - £44,999 £1,024.00 £161.92 £187.92 £1,373.84
D £45,000 - £57,999 £1,152.00 £182.16 £211.41 £1,545.57
E £58,000 - £79,999 £1,408.00 £222.64 £258.39 £1,889.03
F £80,000 - £105,999 £1,664.00 £263.12 £305.37 £2,232.49
G £106,000 - £211,999 £1,920.00 £303.60 £352.35 £2,575.95
H > £212,000 £2,304.00 £364.32 £422.82 £3,091.14

Council Tax Charges 2010/11


Band Valuation Council Tax Water Waste-water Total
A < £27,000 £768.00 £122.34 £140.04 £1,030.38
B £27,000 - £34,999 £896.00 £142.73 £163.38 £1,202.11
C £35,000 - £44,999 £1,024.00 £163.12 £186.72 £1,373.84
D £45,000 - £57,999 £1,152.00 £183.51 £210.06 £1,545.57
E £58,000 - £79,999 £1,408.00 £224.29 £256.74 £1,889.03
F £80,000 - £105,999 £1,664.00 £265.07 £303.42 £2,232.49
G £106,000 - £211,999 £1,920.00 £305.85 £350.10 £2,575.95
H > £212,000 £2,304.00 £367.02 £420.12 £3,091.14



Joint and Several Liability

Residents of a property, whether privately owned or rented, are the persons generally liable for Council Tax. Those who are married and living together or are living with a partner as a husband and wife are jointly and severally liable for Council Tax. Residents who are joint owners or tenants of a property are jointly and severally liable. If a student is living with a non-student partner then the student cannot be held jointly and severally liable for Council Tax. Empty properties are the responsibility of the non-resident owners or tenants.

 

Customer Satisfaction

The Council Tax Service aims to provide a high standard of customer service. Your opinion on the level of service you have received is very important and will be used to improve and develop our service to you. Please follow the link to our Customer Satisfaction Survey and take a few minutes to complete the survey and let us know what you thought about the service you have received. Thank you for taking the time to complete the survey.

If you have any queries, please contact us.

Why is council tax only payable over 10 months?
The payment year is over 10 months whereas the charge year is over 12 months. The 10 month payment year allows councils a two month period for preparation and issue of the bills for the next year.

Why have you sent more than one final notice for council tax to my house?
By law, we must send a copy of the final notice to each of the liable council tax payers within the household. The full account balance is shown on each of these notices.

Why have you sent me a reminder to pay my council tax, when I pay regularly by standing order every month?
Standing orders must be renewed with your bank every year. If you have not renewed your standing order, you will receive a reminder to do so.

Why have I received a final notice for council tax asking me to pay the full balance when it is not the end of the year?
The offer to pay your Council Tax by instalments has been withdrawn as you have not paid what was required, therefore you are being asked to pay the full balance for the year.

Why have I have received a reminder notice when my council tax payments are up to date?
We send out a reminder 7 days after we expect to have received your council tax payment. If you have made a payment recently, your payment may not have reached your council tax account when we sent the reminder. If this is the case, you can ignore the reminder.

Why do I have to pay council tax when I don't use all the council's services?
The Council Tax is a contribution to the overall provision of services and is not a direct charge based upon usage.

Who do I contact to query my water and sewerage charges?
The responsibility for water and sewage charges is with Scottish Water. More information can be obtained by contacting 0845 601 8855 or by writing to Scottish Water, PO Box 8855, Edinburgh, EH10 6YQ.

Who decides what my council tax band is?
The Assessor carries out valuations on properties and the council tax you pay depends on which valuation band your property falls into.

When are the two months that Council Tax is not normally collected?
Providing you pay over ten months and you are up to date with your payments you will not have to pay during February and March.

What is Council Tax Banding?
All residential properties are assigned a council tax band by the Assessor's Office, based on the estimated value of the property at 1991 prices (even if your property wasn't built then, it is still assessed on 1991 prices). How much council tax you pay depends upon which council tax band your property falls within.

I pay my council tax by direct debit. Can I change the number of months that I pay over?
The maximum number of months that you can pay your council tax is 10. You can pay over fewer than 10 months.

I own a property and rent it out. Who should advise the Council Tax Office?
As the owner of the property, it is up to you to advise us as to the tenants, otherwise you will be liable to pay the council tax.

I have received a summary warrant for Council Tax but have had no previous notice from you. Is this correct?
Before court action - leading to a summary warrant - begins, a notice giving 14 days to pay the full amount would have been issued to you. However, you can ask the council tax team to check this for you.

I have received a summary warrant for Council Tax arrears. Why?
You will have received a summary warrant for Council Tax arrears if you have failed to pay in accordance with the Final Notice issued previously.

I have received a summary warrant for Council Tax and there is an extra 10% charge. What is this for?
This covers administration costs. The 10% is a statutory charge.

I have received a summary warrant for council tax and I am on benefit. Can I pay directly from my benefit?
Yes, but only if you are in receipt of Income Support or Job Seekers Allowance. These are the only benefits that we can get direct deductions from.

I have received a sheriff officers demand for Council Tax? Who should I contact?
You should contact the Sheriff Officer who acts as the agent for the Council.

How do I know how much Council Tax I have to pay?
You should receive your Council Tax bill on an annual basis in March.

How can my house be valued at 1991 prices when it was not built then?
The council tax band applied to any house is based on an examination of the prices of all comparable houses sold at or about 1 April 1991.

How can I appeal against my Council Tax banding?
You should contact the Assessor if you wish to appeal against your council tax banding.