Council tax

We use council tax to fund important services, such as schools, social care, and libraries.

If you do not pay your council tax on time, it's harder for us to deliver council services.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, it's better to let us know ahead of time instead of just missing a payment. Phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

Your first missed payment

If you miss one of your scheduled council tax payments for the first time, we'll send you a 'first reminder notice' by post. This tells you that you must pay your late amount within 7 days.

If you pay this late amount within 7 days, then you can continue paying your council tax on your regular schedule of instalments for the rest of the year.

What happens if you do not pay your late amount within 7 days

If you do not pay your late amount within 7 days of receiving your 'first reminder notice':

• you'll lose the right to pay your remaining council tax balance for the year in instalments
• you must pay your full balance for the entire year within 7 days (so, within 14 days of receiving your 'first reminder notice').

If you pay your full remaining balance within the next 7 days, then you will not have any more council tax payments for the rest of the year. You can return to paying your council tax bills in instalments the next year.

If you do not pay your full remaining balance within 7 days, we'll apply for a summary warrant from the sheriff court. This is a type of court order which will legally require you to pay your full remaining balance for the year plus an additional 10% fee.

Your second missed payment

If you paid a previous late bill within 7 days after receiving a 'first reminder notice', we'll send you a 'second and final reminder notice' if you miss another one of your scheduled council tax payments. This notifies you that you must pay your late amount within 7 days.

If you do not pay your late amount within 7 days of receiving your 'second and final reminder notice':

• you'll lose the right to pay your remaining council tax balance for the year in instalments
• you must pay your full balance for the entire year within 7 days (so, within 14 days of receiving your 'second and final reminder notice').

If you pay your full remaining balance within 7 days, then you will not have any more council tax payments for the rest of the year. You can return to paying your council tax bills in instalments the next year.

If you do not pay your full remaining balance within 7 days, we'll apply for a summary warrant from the sheriff court. This is a debt collection document which will legally require you to pay your full remaining balance for the year plus an additional 10% fee.

What happens if you miss a third payment

If you miss a third payment, we will not send you more reminders. Instead, we'll apply for a summary warrant from the sheriff court. This is a debt collection document which will legally require you to pay your full remaining balance for the year plus an additional 10% fee.

How to make a payment

You may be able to get money off your council tax bill if you're a student living in Renfrewshire.

Being exempt from paying council tax means you do not have to pay.

You do not pay council tax if you're under 18.

If everyone living in your property is a full-time student, you may not have to pay any council tax.

If only some people are full-time students, you might be able to get a discount.

To qualify for a discount or exemption there are certain criteria you must meet.

Students on full-time courses of education

You're a full-time student for council tax purposes if your course:

• lasts at least 24 weeks of the academic year
• lasts at least 21 hours of study, tuition or work experience a week.

Students under 20 years old

If you're under 20 years old your course must:

• last at least 3 months
• have at least 12 hours of study a week.

When you do not need to apply

If you live in student halls of residence provided by your university or college, then you do not need to apply.

If you live with a parent or guardian, they may still qualify for a discount on your behalf.

If you qualify as a student, your household may be able to get a discount or exemption.

Full-time students are not included when counting the number of eligible adults living in the property for discount purposes.

If you live with only 1 adult (aged 18 or over) or a part-time student, your household will still have to pay council tax but may get a discount of 25%.

You may be exempt if everyone living in your property is a full-time student or qualifies for a different council tax discount.

If you live in a property with at least 2 people who do not qualify, they will need to pay full council tax.

You'll need to register for council tax before you can apply for a student discount or exemption.

There are different ways to register depending on your living circumstances and the university or college you attend.

Students living in halls of residence

If you live in student halls of residence provided by your university or college, then you do not need to register. You'll be automatically exempt from paying council tax.

If you move out of halls of residence and move to a property elsewhere in Renfrewshire, you'll need to tell us about a change of address for council tax.

Students living in Houses in Multiple Occupation (HMO) or shared accommodation

If you live in a House in Multiple Occupation (HMO) property or where you lease a room within a property and share communal facilities, such as a bathroom, kitchen, or living room, the landlord must pay council tax.

If you live within an HMO or shared accommodation, you'll need to let us know. When you contact us, attach a copy of your lease so we can review and update your account.

You'll need to provide your student certificate confirming the details of your course from the college or university.

Students at University of the West of Scotland (UWS)

We have an electronic process in place with the University of the West of Scotland (UWS) which means we can verify your student status directly with the university.

You'll need to apply online to confirm your address and the number of adults staying in the property.

You can register by following these steps:

• log in to the UWS Self-Service Banner and select "Opt-in" to allow UWS to share information with the council
• create your MyAccount profile or log in
• register for council tax before you can apply for a discount. 

All other students

If you're living in Renfrewshire and attend any other college or university, you need to apply for a discount or exemption and supply proof of your student status.

This includes students attending other UK establishments as part of a full-time course at a college or university elsewhere in the EU.

You can register by following these steps:

• create your MyAccount profile or log in
• register for council tax before you can apply. 

You'll need to provide your student certificate confirming the details of your course from the college or university.

If you're a student at college or university

Apply for a council tax discount or exemption

If you're a student nurse

Apply for council tax discount or exemption for student nurse

If you're not a UWS student, you'll need to attach proof of your full-time student status.

Each student living in your property must complete the application before we can award the correct level of discount.

We can only give you a discount or exemption for the period your college or university has confirmed to us that you are studying.

If your course lasts for more than one year, you must apply for a student discount or exemption at the start of every academic year.

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

If you think we've made a wrong decision related to your council tax, you can appeal that decision. This means we'll review it again and consider changing our decision.

For example, you can appeal if:

• we’re charging you council tax and you do not think that you’re the person who should be liable to pay it
• you think you should be receiving a discount or you’re not receiving the correct amount of discount
• you think your property should be exempt from council tax.

Appealing your property’s banding

Do not appeal to us if you think your property’s council tax band is wrong.

Council tax bands (Scottish Assessors Association website) are determined by the assessor for the Renfrewshire Valuation Joint Board, not by the council.

If you think your property's council tax band is wrong, you'll need to 'make a proposal' to the Scottish Assessors Association to change your council tax band. Find out how to do this on the Renfrewshire Valuation Joint board website.

You'll need to tell us what decision you're appealing, why you think it is wrong, and what evidence you'd like us to review. You can appeal only because you think a decision is wrong, not because you think it is unfair. 

You or your representative must sign your appeal. The appeal must include:

• your name, your current address, and the date
• the address of your property (if different to your current address)
• the reference number and date of issue shown on your council tax bill
• your reasons for appealing and any evidence you’d like us to review that supports your appeal.

You must continue to pay your existing council tax bills while you're waiting for our response, which could take up to 2 months. If your appeal is successful and we change our decision, we'll adjust your account.

Appeal a council tax decision in writing by sending your appeal to:

If you’ve appealed a council tax decision and are not satisfied with our response, you can request an independent review from the Local Taxation Chamber.

You can only request an independent review from the Local Taxation Chamber if you've already appealed directly to us and received our response - or if it's been more than 2 months since you appealed and you've still not received our response.

To request an independent review, contact the Local Taxation Chamber by:

Learn more about how to request an independent review (Local Taxation Chamber's website).

If you're a letting agent representing a landlord, you need to let us know if:

• new tenants have moved in or out of your client's property
• your client has purchased a new buy-to-let property.

This will help us charge the right people the right amount of council tax.

You'll need details for the tenants, including a forwarding address if they've moved out.

Tell us about a tenancy change (for letting agents)

If you have any questions, phone us on 0300 300 0300.

There is a different process for private landlords to tell us about tenancy changes.

A private landlord is someone who manages their property themselves.

If you're a private landlord, you need to let us know if:

• new tenants move in or out of your property
• you've purchased a new buy-to-let property (you need to register as a landlord if you're becoming a landlord for the first time).

This will help us charge the right people the right amount of council tax.

You'll need your landlord registration number.

You'll also need details for the tenants, including a forwarding address if they've moved out.

Tell us about a tenancy change (for private landlords)

If you have any questions, phone us on 0300 300 0300.

There is a different process for letting agents to tell us about tenancy changes.

You need to let us know if:

• you've legally changed your name
• the number of people living in your home aged 18 or older has changed.

This will help us keep accurate records and ensure that we charge you the correct amount of council tax.

To tell us about a name change, you'll need proof of the name change, such as a marriage certificate.

To tell us about a change to your household size, you'll need the details of the person moving in or out, including their new or previous address.

Ideally, tell us about these changes as soon as you can provide us with your proof.

Tell us about a change to your name or household size

If you have any questions, phone us on 0300 300 0300.

If your property is unoccupied (no one is living in it), you may be able to get a council tax discount or exemption depending on why it is empty.

If a property is empty, the owner or tenant must still pay council tax even though they don't live there.

You may be able to get a council tax exemption if your property is:

• unoccupied and unfurnished
• undergoing structural repair or renovation making it incapable of being lived in.

You may be able to get a council tax discount if your property is unoccupied but remains furnished.

A property will be classed as furnished if there is any single piece of removable furniture in the property, apart from:

• carpets
• curtains or blinds
• items built into the property, such as some cookers, gas fires and fitted wardrobes or cupboards
• white goods, such as a fridge, freezer or dishwasher.

A property may be exempt from council tax for up to 6 months from the date that it was last occupied by you or any previous resident.

If the property is still unoccupied and unfurnished after the 6-month exemption period, you may be entitled to a 10% council tax discount for a further 6 months.

If your property is unoccupied but remains furnished, you may get a 10% discount for up to 12 months.

You'll still have to pay full water and sewage charges, except during the first 6-month exemption period.

If your property has been unoccupied for 12 months or more, the amount of council tax you will pay will be increased by 100% above the normal charge (double).

If your property is for sale or let, you can apply for a 10% discount for an additional 12 months.

You'll need to apply for each exemption or discount as these are not awarded automatically.

The Scottish Government introduced new legislation on second homes from 1 April 2024. From this date, we'll no longer provide a discount for properties classed as second homes.

A second home is defined for council tax purposes as a property which is:

• furnished
• not a person's sole or main residence
• occupied for at least 25 days in a rolling 12-month period.

You must tell us if your property is classed as a second home.

Properties which meet the definition of a second home will have a council tax increase of 100% above the normal charge (double) under the Second Home Levy.

Some properties are excluded from the 100% Second Home Levy and may be eligible for a 50% council tax discount if:

• you had to leave a property unoccupied because your employer provides work-related accommodation that you must live in to carry out the job
• the property is a purpose-built holiday home where living throughout the whole year is not allowed.

You'll need to register for council tax before you can apply for a discount. 

You'll also need to provide a copy of the following documentation as part of your application:

• the sale schedule or online link if the property is for sale
• the advert or online link if the property is for let
• receipts for materials or invoices if the property is being renovated or under repair
• receipts from the removal company or confirmation of being registered elsewhere if the property is a new purchase
• your council tax notice if your main address is not in Renfrewshire
• confirmation of your residency status abroad if your main address is outside the UK.

The easiest way to upload proof is to take a photo of the document using a device with a camera, such as a smartphone.

You'll also need your council tax reference number to complete your application. You can find this at the top of the most recent bill we have sent to you.

Apply for a council tax discount or exemption for an unoccupied property

We'll let you know of our decision by email.

If your discount is confirmed, we'll send you a revised council tax notice.

You should continue to pay your council tax as normal until you have received a revised notice.

If you no longer qualify for a discount, you must tell us of your change in status.

We'll then update your council tax account and send you a new bill.

You may have to pay a fine if you do not tell us.

Get help with paying your council tax

If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.

You need to let us know if:

• you're moving home within Renfrewshire
• you're moving to Renfrewshire
• you're moving away from Renfrewshire.

This will help us charge you the right amount of council tax, if you need to pay any.

Ideally, tell us about a change of address two weeks before you move house, if you can.

If you're already a Renfrewshire resident, have your council tax reference number ready.

You can check if your property is within Renfrewshire (GOV.UK).

Tell us about a change of address

If you have any questions, phone us on 0300 300 0300.

If you think we've made a wrong decision about your Council Tax Reduction, you can ask us to review it again and consider changing our decision.

You must ask for a review within 2 months of our original decision.

You'll need to tell us what decision you'd like us to review and why you think our original decision was wrong.

You must still continue to pay your existing council tax bills while you're waiting for our response. If your request is successful and we change our decision, we'll adjust your future payments or give you a refund.

Fill out the online form

Send your request to:

We may ask you for more information so we know what you'd like us to review.

Once we have everything we need, we'll get back to you within 2 months with our decision.

What to do if you're not satisfied with our response

If you asked for a review of your Council Tax Reduction and are not satisfied with our response, you can request an independent review from the Local Taxation Chamber.

You can only ask for an independent review from the Local Taxation Chamber if you've already appealed directly to us and received our response - or if it's been more than 2 months since you appealed and you've still not received our response.

Ask for an independent ruling by emailing the Local Taxation Chamber at LTCAdmin@scotcourtstribunals.gov.uk or phoning them on 01698 390 012.

You can also ask for an independent ruling by sending your request to:

Local Taxation Chamber
Bothwell House, First Floor Hamilton Business Park, Caird Park
Hamilton ML3 0QA

Learn more about how to ask for an independent review (Local Taxation Chamber's website).