Page 3 - NAC Your Council Tax and Business Rates
P. 3
WHAT IS THE COUNCIL TAX?
The Council Tax fixed by North Ayrshire Council is a contribution towards the cost of Council Services. Water and wastewater charges are fixed by Scottish Water and the Council is required by law to bill and collect these charges along with your Council Tax.
WHO HAS TO PAY THE COUNCIL TAX?
The Council Tax is normally payable by people who live in the property. Married couples, couples living together, civil partnerships and joint owners/tenants have joint and several liability for Council Tax. The responsibility for paying Council Tax usually applies in the following order:
• The owner, if they live in the property
• The tenant, if they live in the property
• The subtenant, if they live in the property
• Someone else who lives in the property
• The owner, if no-one lives in the property
HOW IS THE AMOUNT OF COUNCIL TAX FOR EACH PROPERTY CALCULATED?
The Assessor at the Ayrshire Valuation Joint Board has placed each domestic property in one of eight Bands (A to H) according to its “market value” at 1 April 1991. A basic level of tax is set for properties in Band D and the amount of tax payable on properties in other Bands is calculated using a multiplier of the Band D charge.
The Scottish Government has legislated to change the Council Tax multipliers for properties in Bands E to H
from 1 April 2017. There is no local
discretion to change these
multipliers.
The table overleaf shows the current and revised multipliers and the change for Bands E to H:
Your Council Tax 3


































































































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