Council tax is payable on domestic dwellings and helps to pay for the services Dumfries and Galloway Council provides. The council tax rates should be published each year together with information on how rates are assessed, eligibility, how to pay etc.

The council should also provide information on how to appeal if you think your council tax bill is incorrect.

The person highest on the list below is normally responsible for paying the bill:

• Owner occupier
• Tenant occupier
• Sub-tenant occupier
• The occupier
• The owner (normally where the property is unoccupied)

Married couples living together and those who live together as if they are husband and wife are jointly and severally liable to pay the Council Tax.

The Council sets the Council Tax to help pay for the services it provides. Scottish Water sets the water and wastewater charges. If you have any enquires regarding your water and wastewater charges you can contact Scottish Water to discuss.

Your bill covers all charges you are due to pay. The level of your charges depends on the valuation band of your property.

Council Tax Valuation Bands
The amount of Council Tax payable depends upon the capital value of your property.

The Council Tax banding letters A to H show the market value band in which the property has been placed on the basis of the capital value, or selling price, of the property as it would have been at 1st April 1991.

Band A - Not Exceeding £27,000
Band B - £27,000 to £35,000
Band C - £35,000 to £45,000
Band D - £45,000 to £58,000
Band E - £58,000 to £80,000
Band F - £80,000 to £106,000
Band G - £106,000 to £212,000
Band H - Over £212,000

If a taxpayer considers that the entry in the Valuation List is incorrect they may be able to make a proposal to alter the list. A proposal may only be made in certain circumstances and within specific time limits. The Assessor's Department deals with these enquiries.

Council Tax Arrears

You need to pay your Council Tax bill by the due date(s) stated on your bill. If you miss one full instalment you will fall into arrears and you will have to bring your account up-to-date within 7 days of being asked.

If you fail to bring your instalments up-to-date you will lose the right to pay by instalments and you then become liable to pay the outstanding balance in full.
Any unpaid arrears are recoverable by Summary Warrant proceedings with the addition of a 10% penalty.

This can lead to:

• Your earnings being arrested
• Your bank account being arrested
• Deductions being made from your Income Support

If you have difficulty paying your Council Tax please contact the Revenues Service immediately and we will try to help you arrange a suitable payment agreement.