This page provides a variety of information about your Council Tax bill and explains what you can do if you think that it is incorrect.
Who pays the bill?
Council Tax is usually paid by someone who lives in the property as their only or main residence. The person or people who fall into the highest category on the list below will be responsible for paying Council Tax:
- Someone who owns the property and lives in it
- A tenant who lives in the property
- A sub-tenant who lives in the property
- Anyone else who lives in the property
- A sub-tenant who does not live in the property
- A leaseholder who does not live in the property
- Someone who owns the property but does not live in it (including any time the property is empty in between tenants)
In some circumstances, owners will be held liable even if there are people living in the property (for example, Houses in Multiple Occupation (HMOs) and halls of residence). For more information please contact us.
Joint owners or tenants
When more than one person is responsible for paying Council Tax for a property, this is called joint and several liability. Each person is responsible for paying, even if we only send the bill to one person. If the bill is not paid, we can pursue full payment from anyone who is named on the bill.
You may be jointly and severally liable to pay Council Tax if:
- You are married, you live as if you were married, or you are in a civil partnership with, someone who is liable for paying the Council Tax bill
- You and someone else are joint owners of a property
- You and someone else are joint tenants of a property
If you are under 18, severely mentally impaired, a full-time student or a care leaver you may not be held liable. Please see the information about Occupied Discounts and Exemptions.
How to I get my bill?
If you have recently moved into a property or now need to start paying Council Tax (for example if you are no longer a student or you are between tenants in a property that is rented) you can contact us via our online form.
I think my property is in the wrong Council Tax band
Your Council Tax charge is based on the valuation band of the property. If you think that your property is in the wrong valuation band please contact the Grampian Assessor, Woodhill House, Westburn Road, Aberdeen, AB16 5GE or by telephone 01224 068400 or via email firstname.lastname@example.org.
I think I have been charged the wrong amount
If your query cannot be resolved through Self Service, or the information held on Self Service is incorrect you should contact us as soon as possible so that we can review your circumstances, provide you with an explanation or make any necessary amendments and issue a revised bill.
Council Tax appeal
“If you have queried your bill and you are not satisfied with our response you can appeal our decision. You must include the reason for your appeal, your reference number, your name, address and the date of your bill. If someone is acting on your behalf, they must also give their name and you must provide confirmation that they have your permission to act on your behalf. You can appeal for the following reasons:
- You disagree with our decision that you are responsible for paying Council Tax
- You disagree with the amount because we have not given a discount or an exemption
A new appeals process is due to start from 1st April 2023. Appeals will then be reviewed by the Local Taxation Chamber of the Scottish Courts and Tribunals Service. You should continue to contact us in the first instance to query the decision.
You must continue to pay the amount shown on your bill until you receive the outcome of your review or appeal.”
If your property is connected to the public water supply and/or waste water system, we must include these charges on your Council Tax bill on behalf of Scottish Water.
We no longer issue Scottish Water leaflets with your annual Council Tax bill however, you can view the leaflet online. If you would like a paper copy of the leaflet please contact us.
We can only deal with questions you have about paying the charges, not the services you receive. If you have any questions about the services that Scottish Water provide, please visit the Scottish Water website, phone 0800 0778 778 or email email@example.com
Council Tax Reviews
Aberdeen City Council has a duty to ensure that households pay the correct amount of Council Tax and will carry out reviews to ensure that discounts and exemptions for Council Tax are accurate and up to date.
We expect that most residents who claim and receive a Council Tax discount or exemption are claiming appropriately, however some residents may be receiving a discount or exemption when they are not entitled to it, perhaps because they have not informed the Council of a change in their circumstances.
If you have had a change in circumstance which may affect your Council Tax, please contact us