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Council tax appeal to the council about liability or the amount charged (Scotland)
Scotland · in English
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For a person in Scotland who disputes a council tax decision — that they are liable for a property, the amount charged, a refused discount or exemption, or that the property is chargeable at all: the written notice to the council that section 81(4) of the Local Government Finance Act 1992 requires before an appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber). The council has two months to answer; the appeal must be made within four months of the first written notice you gave the council about the matter. Keep paying meanwhile. Sent first class.
- Made for use in Scotland
- Last updated October 29, 2026
- Document in English
Where a UK document reproduces the words of legislation or of a government publication — UK, Scottish or Northern Irish — it contains public sector information licensed under the Open Government Licence v3.0.
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When to use this document
- A Scottish council is billing you for council tax on a property you no longer live in.
- The council refused your discount and you want to challenge its decision.
- You were sent a council tax bill for the weeks between tenants and think you are not liable.
- You want to give the council the written appeal it needs before the tribunal in Scotland.
What you fill in
The details the document asks for.
- Sender
- Sender's address
- Town or city
- Sender's postcode
- Date
- Council and department (e.g. Fife Council, Council Tax)
- Council's postal address, as on your bill (town, then postcode on the last line)
- Council tax account number (on your bill)
- The decision you disagree with
- Date of the bill or letter
- Address of the property
- Period concerned (e.g. 1 April 2026 onwards)
- Your reasons (dates, who lived there, facts and evidence)
Common questions
- How do I appeal against a council tax decision in Scotland?
- First give the council written notice, as this letter does: section 81(4) of the Local Government Finance Act 1992 requires it before any appeal. The council has two months to answer. If it disagrees, or does not answer in time, you can appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber), within four months of the date you first gave the council written notice of the grievance, by this letter or an earlier one. A dispute about your band goes to the Assessor instead.
- What can the Local Taxation Chamber decide about council tax, and what goes elsewhere?
- It decides whether you are liable for a property, whether the property is chargeable or exempt, and whether a discount or the amount was worked out correctly. It does not hear complaints about how the council collects arrears; those go to the council's complaints procedure and then to the Scottish Public Services Ombudsman. Council Tax Reduction decisions have their own route: the council's review, then the same Chamber within 42 days of the review's outcome.
- Must I keep paying council tax in Scotland while my appeal is open?
- Yes. An appeal does not pause the bill, so keep paying the instalments. If you stop, the council can obtain a summary warrant, which adds 10% to what you owe, and sheriff officers can then serve a charge for payment and arrest wages or a bank account, even though your appeal is still open. If the appeal succeeds, the council refunds or credits what you overpaid.
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