Council Tax / Non Domestic Rates

Council Tax

Direct Debit- the easy way to pay

Direct Debit Logo

You can save yourself time and money by paying your Council Tax by Direct Debit.

You can pay monthly on the 1st or 15th of each month .

To use our Paperless Direct Debit Facility phone 01595 744683 with your bank details, alternatively

you can now set up Direct Debit online by Clicking Here .

 

 

Non Domestic Rates

 

What is Council Tax?

Council Tax is a form of local taxation set by Shetland Islands Council to help pay for the services they provide such as education, social work, roads, etc.

 

Who pays Council Tax?

To work out who will have to pay, look down the list below. As soon as you reach a description which applies to someone in your house, that person will be “liable” for the bill.

  1. Resident Owner
  2. Resident Tenant
  3. Resident Sub-Tenant
  4. Any other Resident
  5. Non Resident Owner (normally when the property is unoccupied)

A resident is a person or couple who are 18 years or over and live in the dwelling as their sole or main residence. Persons working away from home are normally still considered to be resident.

These rules mean that the owner-occupier or tenant occupier (including council tenants) will usually have to pay the tax.

 

Do I pay for Water and Sewerage charges?

When you receive your council tax bill it will include (if applicable) water service charges. These charges are set by Scottish Water Tel No: 0845 601 8855 and the council, by law, collects it on their behalf.

 

How much will I pay?

This depends in which Band your property has been placed by the Assessor. Tel No: 01595 692019

The table below shows the Band charges for 2008/2009 assuming that there are two or more occupants over 18 in the property

Band Property Value (£) Prop of Band D Council Tax (£) Scottish Water (£) Scottish Sewerage (£) Net Total (£)
A up to 27,000 6/9 702.00 118.80 134.22 955.02
B 27,001-35,000 7/9 819.00 138.60 156.59 1114.19
C 35,001-45,000 8/9 936.00 158.40 178.96 1273.36
D 45,001-58,000 9/9 1053.00 178.20 201.33 1432.53
E 58,001-80,000 11/9 1287.00 217.80 246.07 1750.87
F 80,001-106,000 13/9 1521.00 257.40 290.81 2069.21
G 106,001-212,000 15/9 1755.00 297.00 335.55 2387.55
H above 212,000 18/9 2106.00 356.40 402.66 2865.06

 

 

Do I get a discount if I live on my own?

If you live on your own or are the only adult in the property and have children living with you who are under 18 you are entitled to a 25% discount.

 

Are any other discounts available?

When adding up the number of people who live in your house some people are disregarded (not counted) and you could still receive 25% discount. Here are some examples of people who are disregarded for discount purposes:-

  • Full-time students
  • A person aged 18 for whom child benefit is payable
  • Resident Care Workers
  • Apprentices earning less than £195 gross p/w
  • A person who is severely mentally impaired
  • People receiving long term care in Residential Home or Hospital

 

Could your property be exempt?

If all the occupants of the property are either students, severely mentally impaired or under 18, then the property is exempt and no council tax is due. The following are examples of some unoccupied properties which are also exempt:-

  • unoccupied and unfurnished (maximum period of 6 months from date of last occupation).
  • unoccupied following the death of a person, where no grant of confirmation has been made, or not more than 6 months has elapsed since confirmation was made.
  • incapable of being lived in because of being structurally repaired (maximum Period 12 months from date of last occupation).
  • unoccupied as former resident has moved to receive personal care, whether in a hospital, a home or elsewhere.

 

Do I get any reduction if I am disabled?

If the property is occupied by a permanently disabled person and the house has been structurally adapted for their needs then you may get a reduction in Band. For example if your house has a second bathroom which is required to meet the needs of the disabled person, or sufficient floor space to use a wheelchair indoors and the disabled person requires to use the wheelchair indoors.

 

Can I get any help to pay my Council Tax?

If you are on low income or receiving Income Support/Job Seekers Allowance then you may qualify for Council Tax Benefit. If you pay rent to a landlord you may also be entitled to Housing Benefit.

 

How do I know how much to pay?

You will receive a bill shortly after you move into your house. It will show you how much is due and if applied for, any discount, exemption or Council Tax Benefit you are entitled to.

 

How do I pay the amount due?

Payment is due on the first day of each month unless otherwise stated and the amount of each instalment will be shown on your bill.

Direct Debit- the easy way to pay

Direct Debit Logo

You can save yourself time and money by paying your Council Tax by Direct Debit.

You can pay monthly on the 1st or 15th of each month .

To use our Paperless Direct Debit Facility phone 01595 744683 with your bank details, alternatively

you can now set up Direct Debit online by Clicking Here .

 

 

Other methods of payment include:-

 

  • Online Payments You can now pay online by clicking here
  • Plastic Swipe Cards can be used at any Post Office, Paypoint, Payzone or at our Cashiers Office at Charlotte House.
  • Debit or Credit Card either by telephone or in person at the Cashiers Office in Lerwick.
  • Cash or Cheque at the Cashiers Office in Lerwick. Made payable to “Shetland Islands Council”.
  • Post to the Head of Finance, Charlotte House, Commercial Road, Lerwick, ZE1 0LX.
  • Deduction from salary if you are a Council employee.
  • Special Arrangement. If you can’t pay the amount shown on the due date, contact the Local Taxation Section on 744683. Staff will discuss with you a repayment plan that you can afford.

 

What happens if I get behind with my payments?

You will get a reminder to pay the amount of instalment due within 7 days. If you are not in a position to do this please contact us on 744683 to make an instalment arrangement. If you do not pay the amount shown on the reminder or make a suitable arrangement you will get a final notice telling you that the whole year’s tax is due to be paid within 14 days. If you do not pay the amount shown on the final notice the debt will proceed to summary warrant and an extra 10% will be added to the debt. Sheriff Officers can arrest a bank account or arrest wages if payment is not made.

 

Can I appeal if I disagree with the Council’s decision on a discount or exemption?

You must put your disagreement in writing. The council must respond within 2 months. If you still disagree you can appeal to a Valuation Appeal Committee.

 

Who can I contact for help?

To discuss any Council Tax issues:-
Call the Local Taxation Section on 01595 744683

To find out about Council Tax Benefit:-
Call the Benefits Section on 01595 744682

To find out about Income Support, Working Families Tax Credit, Jobseekers Allowance and Disabilities Benefit:-
Call the Benefits Agency on 01595 732000

To discuss arrears of Rent or Council Tax:-
Call the Income and Recovery Section

or telephone 01595 744624 / 744622 / 744639

 

 

Non Domestic Rates

A Guide to Non Domestic Rates

A guide to Non Domestic Rates can be viewed by clicking the link below.

NDR-a guide

How do I pay the amount due?

Payment is due on the first day of each month unless otherwise stated and the amount of each instalment will be shown on your bill. Paying by Direct Debit gives customers peace of mind that their bills are being automatically paid. It also avoids the inconvenience of queuing to make payments and eliminates the expense of mailing cheques.

Other methods of payment include:-

  • Debit or Credit Card either by telephone or in person at the Cashiers Office in Lerwick.
  • Cash or Cheque at the Cashiers Office in Lerwick. Made payable to “Shetland Islands Council”.
  • Post Cheques to the Head of Finance, Charlotte House, Commercial Road, Lerwick, ZE1 0LX.

Online Payments

You can now pay online by clicking here

 

Small Business Bonus Scheme

The Small Business Bonus Scheme will replace the Small Business Rates Relief Scheme with effect from 1 April 2008.

The Small Business Bonus Scheme is intended to provide relief for each of Scotland’s small businesses whose premises have a combined rateable value of £15,000 or less.  The £15,000 upper limit was deemed to represent the best balance between affordability and helping the largest number of businesses which would benefit the most.

Combined
rateable value
of all business properties
in Scotland:

2008-09

2009-10

up to £8,000

80 %

100%

£8,001 to £10,000

40 %

50 %

£10,001 to £15,000

20 %

25%

Exact Level of Relief to be Awarded

The exact level of relief for each business will depend on:

1. the combined rateable value of all properties in Scotland of which the business is in rateable occupation or (if vacant) which the business is entitled to occupy

2. whether or not each property is eligible for one of the existing rates relief schemes; and

3. the level of other public sector assistance received by the business ( for state aid purposes)

 
 

If a business has a single property in Scotland with a rateable value exceeding £15,000 (occupied and/or vacant) or several properties in Scotland (occupied and/or vacant) with a combined rateable value exceeding £15,000, then the business will not be eligible for the Small Business Bonus Scheme.

Application Procedure for the Bonus Scheme

The Small Business Bonus Scheme is an application-based scheme. 

To determine the exact amount of relief to be awarded, local authorities require complete, accurate and up-to-date information on each of the business’s properties in Scotland. 

Businesses are required to apply to each local authority in which the business has a property in Scotland.  Businesses will have to provide details of all properties owned, leased. (or where vacant) entitled to occupy in Scotland.

If you wish further information regarding the Small Business Bonus Scheme you can view a leaflet at http://www.scotland.gov.uk/Publications/2008/02/11094640/3 or alternatively contact the Local Taxation Section on 01595 744683.