Council tax banding and charges

Council tax banding changes from 1 April 2017

The Scottish Government has introduced legislation to change Council Tax, which will mean an increase in charges for properties in bands E to H from 1 April 2017.

These increases are separate from the local Council Tax increase of 2% introduced as part of Perth & Kinross Council's annual budget setting process on 22 February 2017. There is no local discretion to change the increases included within the Scottish Government legislation.

Based on current Council Tax charges, the percentage change which applies to these bands is as follows:

Changes to bands E to H

Band

Percentage increase

E

7.5%

F

12.5%

G

17.5%

H

22.5%

Scottish Water's household water and water waste (sewerage) charges are increasing by 1.6%. You will see this increased charge on your Council Tax bill. This is because we collect these charges on behalf of Scottish Water. 

Help is available if you think you may have difficulty paying your Council Tax. You can check if you qualify for our  Council Tax Reduction Scheme or contact our  Welfare Rights team for advice.

 

Council tax banding and charges for 2017/18

The valuation band for each dwelling is determined by the assessor.

BandUpper
limit (£)

Fraction of
band 'D' (Multiplier)

Council tax
charge (£)
Water
charge (£)
Wastewater
charge (£)
Total combined charge (£)
A27,000240/360   £787.33£132.84£154.20£1,074.37
B35,000280/360   £918.56£154.98£179.90£1,253.44
C45,000320/360£1,049.78 £177.12£205.60£1,432.50
D58,000360/360£1,181.00 £199.26£231.30£1,611.56
E80,000473/360£1,551.70 £243.54£282.70£2,077.94
F106,000585/360£1,919.12 £287.82£334.10£2,541.04
G212,000705/360£2,312.79 £332.10£385.50£3,030.39
HOver 212,000882/360£2,893.45 £398.52£462.60£3,754.57

2% Increase in Council Tax (at Band D) in Financial Year 2017/18

Perth and Kinross Council is not responsible for setting water and wastewater charges but is required by law to include in its bill the charges made by Scottish Water for Water and Wastewater Services.  The level of the charges is set by Scottish Water and is subject to scrutiny by the Water Industry Commissioner for Scotland and The Scottish Government.

 

Council tax banding and charges for 2016/17

BandUpper
limit (£)
Fraction of
Band 'D'
Council tax
charge (£)
Water
charge (£)
Wastewater
charge (£)
Total combined charge (£)
A27,0006/9ths   £772.00 £130.80£151.80£1,054.60
B35,0007/9ths   £900.67£152.60£177.10£1,230.37
C45,0008/9ths£1,029.33 £174.40£202.40£1,406.13
D58,0009/9ths£1,158.00 £196.20£227.70£1,581.90
E80,00011/9ths£1,415.33 £239.80£278.30£1,933.43
F106,00013/9ths£1,672.67 £283.40£328.90£2,284.97
G212,00015/9ths£1,930.00 £327.00£379.50£2,636.50
HOver 212,00018/9ths£2,316.00 £392.40£455.40£3,163.80

Council Tax charges did not increase in Financial Year 2016/17.

 

Property band

Your property band can be found on-line by visiting the Assessor's Web Portal.

The Assessor will place each dwelling in one of eight bands relevant to its market value on 01 April 1991.

The valuation bands and values are as follows:

BandProperty value on 1 April 1991
AUp to and including £27,000
BOver £27,000 and up to £35,000
COver £35,000 and up to £45,000
DOver £45,000 and up to £58,000
EOver £58,000 and up to £80,000
FOver £80,000 and up to £106,000
GOver £106,000 and up to £212,000
HOver £212,000

 

Appealing your council tax band

If there has been a change to your property or you are a new taxpayer and you consider your band is incorrect you should contact:

The Assessor
Tayside Valuation Joint Board
Robertson House
Perth Business Park
Whitefriars Crescent
Perth
PH2 0LG

Telephone Number: 01738 630303
E-mail Address:  perth@tayside-vjb.gov.uk

If you decide to appeal against the band you must continue to pay the Council Tax based on the existing band until the appeal is settled.  There is no provision under Government Legislation to withhold payment pending the outcome of an appeal.

Use the search facility on the Assessor's Web Portal to find details of Council Tax valuation bands.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430