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Council Tax

The Council Tax is a tax on domestic properties and was introduced in 1993 to replace the Community Charge as the way individuals contribute to the cost of local authority services. These services include:

The Council Tax is a property tax with a personal element i.e. it takes into account the value of the property and the number of people aged 18 or over who live there.

Council Tax can now be paid securely online by credit or debit card. (See Online Payments section for more details.)

Download forms:

Translation Services

Angus Council strives to provide access to information about services to all our customers. Information you need can be provided in other community languages. For people with visual impairment, an alternative format such as large print, audio or Braille can be provided.

If you need assistance contact ACCESSLine on 08452 777 778 or email accessline@angus.gov.uk.


Frequently Asked Questions

Who has to pay Council Tax?

There's one Council Tax bill for each dwelling. Usually it's the owner-occupier, or the tenant living in the property, who has to pay the bill. If the property is empty, it's the owner.

Technically, the person who has to pay the council Tax is called the "liable person". The person at the top or nearest to the top of the following list is the liable person:

Note: You can't be a 'liable person' if you are under age 18.

If you're still unsure about who is responsible for paying the bill, contact us for further advice.

How much is my Council Tax?

Council tax in Angus has been frozen for a ninth year. Band D council tax remains at £1072, excluding water charges, for 2014/15.

Council Tax Charges 2014/2015

Band 2014/15
£
2013/14
£
2014/2015
Council Tax
water
charge
£
2014/2015
Council Tax
sewerage
charge
£
2014/2015
combined
charges
£
A 714.67 714.67 126.78 147.12 988.57
B 833.78 833.78 147.91 171.64 1153.33
C 952.89 952.89 169.04 196.16 1318.09
D 1072.00 1072.00 190.17 220.68 1482.85
E 1310.22 1310.22 232.43 269.72 1812.37
F 1548.44 1548.44 274.69 318.76 2141.89
G 1786.67 1786.67 316.95 367.80 2471.42
H 2144.00 2144.00 380.34 441.36 2965.70

Note:

Properties are placed in one of eight valuation bands from A to H in accordance with their values as at 1st April 1991. Charges for each dwelling are levied in proportion to Band D using the fractions shown.

The amount of council tax you have to pay is calculated by taking the full charge for your property's band, minus any council tax benefit, discount, exemption or relief that you may be entitled to.

I think my property is in the wrong Valuation Band. Can I make an appeal?

You may make a proposal to alter the Valuation List including the valuation band in limited circumstances. Details can be obtained from the office of the Assessor at:

Tayside Valuation Joint Board
Ravenswood
New Road
Forfar DD8 2ZA
Tel: 01307 462416

See also Tayside Assessor's website

NB: No payment or part payment may be withheld pending the settlement of an appeal.

How can I pay my Council Tax?

The Council Tax can be paid:

  1. in ten monthly instalments on or before April 1 to January 1 inclusive.
  2. in one lump sum on or before May 1

Payment can be made by any of the following methods:-

Can I change my Direct Debit payment date?

Angus Council offers two different payment dates for Direct Debit customers. You can pay either on 1st or 16th of each month. If you wish to change your current payment date please telephone 01382 536500; contact the address below for an application form or download a Direct Debit application form (440 KB PDF)Opens in a new window.

Is there further information available regarding setting up a Direct Debit Instruction over the telephone?

Angus Council now has the facility to set up a Direct Debit Instruction for Council Tax payments automatically over the telephone. All you require to do is have your bank account number and sort code to hand (these are usually shown on your debit card or cheque book) and telephone the Council Tax enquiry team on 01382 536500. A member of the Council Tax enquiry team will take your details and set up the Direct Debit. The bank details which you have provided will be confirmed in a letter which will be issued within 3 working days of the Direct Debit being set up. Your instalment amounts will also be detailed in a revised bill which will be issued to you at least 10 working days before the first payment is taken from your bank account.

All Direct Debits are protected by a guarantee. This guarantee will be shown on the confirmation letter.

Where can I pay my Council Tax?

At any ACCESS Office.

Am I entitled to a discount?

Council Tax is made up of a property element and a personal element. The personal element is based on two persons being resident in a property. Having taken account of disregarded persons (see below) where only one person is deemed to be resident in a property or no persons are deemed to be resident in a property, then a discount may be granted.
Download Personal Discount application form (100 KB PDF)Opens in a new window.

The categories of person who will be disregarded are:-

A 10% discount will be granted where:-

From 1 April 2012 for long term empty properties following 6 months exemption & 6 months 50% discount or where the property is a second/holiday home and does not fall into one of the categories listed below:

  1. A purpose built holiday home, which is not allowed or is unfit to be used for human habitation throughout the whole year, eg a holiday chalet.
  2. A dwelling owned or tenanted by a person who is required to live elsewhere to meet the requirements of their own, or their spouses' employment and who is not a director of the company providing the dwelling.
  3. A job related dwelling occupied by a person who is the owner or a tenant of a dwelling elsewhere which is their sole or main residence.
  4. A dwelling undergoing major repairs or reconstruction for the 6 month period from the date of purchase by the liable person.

If one of the above categories of dwelling apply documentary evidence should be provided.
Download Property Discount Application Form - Second/Holiday Home (50 KB PDF)Opens in a new window.

A 25% discount will be granted where:-

  1. a person lives alone and is not disregarded for discount purposes or
  2. there are two or more persons resident in the property and all but one of them are disregarded for discount purposes.

Download Personal Discount application form (100 KB PDF)Opens in a new window.

A 50% discount will be granted where:-

  1. a person who lives alone is disregarded for discount purposes, or
  2. there are two or more residents in the property and they are all disregarded for discount purposes, or
  3. the property is not the sole or main residence of any person and does not fall into an exempt category of property.
  4. from 1 April 2012 for unoccupied and unfurnished properties only. This will be awarded for a maximum period of 6 months, immediately following a 6 month exemption.

Download Property Discount Application Form - Unoccupied Property (40 KB PDF)Opens in a new window.

Reduction for Disabilities

Where a property is the sole or main residence of at least one disabled person, the liable person may qualify for a reduction provided one of the following conditions is satisfied:-

  1. a room has been provided to cater for the disabled person's specific needs
  2. a second bathroom or second kitchen has been provided for use by the disabled person
  3. where sufficient floor space has been provided to permit the use of a wheelchair within the property and that a wheelchair is being used.

The Council Tax on a dwelling which satisfies at least one of the above conditions will be charged at the rate applicable to the band immediately below the band to which the property has been assigned in the Valuation List, eg a property placed in Band D will be charged at the rate applicable to Band C. (Properties in Band A will be charged at a rate equivalent to 5/9 of Band D.)
Download Disablement Reduction application form (40 KB PDF)Opens in a new window.

For further information contact your local office.

What property is exempt from Council Tax?

There are categories of property which are exempt from Council Tax. The main exemption categories are:-

  1. unoccupied and unfurnished properties (maximum exemption of 6 months from the date the property became unfurnished).
  2. unoccupied property where the householder is in hospital, a nursing home, or in residential care on a long term basis, or providing care, or is in prison.
  3. unoccupied property which is undergoing major repair work or structural alteration (up to a maximum of 12 months from last occupation date).
  4. property occupied wholly by students
  5. unoccupied property previously wholly occupied be students (a maximum of 4 months exemption).
  6. property occupied wholly by persons under 18 years of age.
  7. empty Agricultural Dwellings
  8. unoccupied property where the liable person is a student
  9. property held by Housing Association as a trial flat
  10. property which is owned by a Housing Body and is kept unoccupied with a view to being demolished
  11. unoccupied property held by a Registered Charity (maximum 6 months exemption).
  12. unoccupied property repossessed by a bank/building society
  13. unoccupied property where the liable person has died and no executor has been appointed (maximum 6 months where executor has been appointed)
  14. unoccupied property available for occupation by a Minister of Religion
  15. unoccupied property where occupation is prohibited by law
  16. ministry of Defence armed forces accommodation
  17. property where liability falls to be met solely by a trustee in bankruptcy
  18. property occupied wholly by persons who are severely mentally impaired and in receipt of qualifying benefits.

For further information, or an application form, contact your local office or download one of the following forms:

How do I notify you of changes in my circumstances or change of address?

By telephone - this is the quickest and easiest way to report a council tax change of circumstance. Please telephone 01382 536500.

By email - email details of your change in circumstance to Revenquiry@angus.gov.uk. Please remember to include your name, address and Council Tax Account Number if you have been allocated one.

In writing - if someone else moves into or out of your property you must notify the authority in writing immediately. For an application form, contact the address below or download a Notification of Change of Circumstances Form (45 KB PDF)Opens in a new window.

If you have recently moved into a property in Angus you must notifty the authority immediately. For an application form, contact the address below or download a Liability Form (45 KB PDF)Opens in a new window.

Do not delay in notifying the authority of any changes as this may result in you paying your charge over fewer payment instalments.

What help is available if I am struggling to pay my Council Tax?

If you are having difficulties paying your bill please get in touch with us straight away. Don't wait for a reminder or other threatening letter. It may be possible for some other system of payment to be arranged.

If you are on a low income you may be entitled to Council Tax Reduction to help reduce your Council Tax Bill. You may also be able to claim Council Tax Reduction.

What if I have overpaid my Council Tax?

Overpayments arise when either too many payments are made or your liability reduces, for example, when you move house. If your liability reduces and you have moved house within the area, any credit balance is transferred to your new Council Tax account, providing both accounts are in one name only. If you have moved out of the area and the closed account is in your name only, the credit will automatically be issued to your new forwarding address.

What is the Council Tax Energy Efficiency Discount Scheme?

If cavity wall or loft insulation is installed in your home by a certified and approved installer you could get one-off discounts of up to £100 on your council tax bill. Each installation qualifies for a £50 discount.

Who do I contact for further information/advice?

Head of Corporate Improvement & Finance
Angus Council
Council Tax Unit
PO Box 14
Monifieth
Dundee DD5 4WU

Tel: 01382 536500
Email: Revenquiry@angus.gov.uk

or contact your local office.

Download forms:

Service Page: counciltax.htm
Service Details Last Reviewed : 17 March 2014

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