You are here:
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:
Council Tax Charges
For the current year (2010/2011), 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 2010/11 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 2010/11.
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 (2010/11) and the previous year (2009/10) are given in the tables below.
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
|
£4420.12
|
£3,091.14
|
Council Tax Charges 2009/10
|
Band
|
Valuation
|
Council Tax
|
Water
|
Waste-water
|
Total
|
|
A
|
< £27,000
|
£768.00
|
£123.18
|
£139.20
|
£1,030.38
|
|
B
|
£27,000 - £34,999
|
£896.00
|
£143.71
|
£162.40
|
£1,202.11
|
|
C
|
£35,000 - £44,999
|
£1,024.00
|
£164.24
|
£185.60
|
£1,373.84
|
|
D
|
£45,000 - £57,999
|
£1,152.00
|
£184.77
|
£208.80
|
£1,545.57
|
|
E
|
£58,000 - £79,999
|
£1,408.00
|
£225.83
|
£255.20
|
£1,889.03
|
|
F
|
£80,000 - £105,999
|
£1,664.00
|
£266.89
|
£301.60
|
£2,232.49
|
|
G
|
£106,000 - £211,999
|
£1,920.00
|
£307.95
|
£348.00
|
£2,575.95
|
|
H
|
> £212,000
|
£2,304.00
|
£369.54
|
£417.60
|
£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.
If you have any queries, please contact us.