Council Tax Billing

How to pay

Direct Debit

It's the most efficient way to pay and you can choose from a range of frequencies and dates. Pay over 10 or 12 months on the 1, 5, 15 or 25 of the month, as well as weekly, fortnightly or four weekly on a Friday. You may also make a payment in a single amount.

Debit or credit card

Cash payments

At any Post Office or shop where the Paypoint sign is displayed, you'll need to take your bill with you to make payment.

Home or phone banking, standing order

Our bank details are:

  • Royal Bank of Scotland
  • Sort Code: 83-26-34
  • Account Number: 00601166

Quote your Council Tax account 10 digit reference only with all payments.

When to pay

The Council Tax is normally payable by monthly instalments (minimum £5) on the first of each month from April to January inclusive. It is essential that payments are made on or before the due date. You must not allow your payments to fall into arrears. If you do, we will issue reminders for the arrears. If payment is not made as requested, legal action will be taken with the Sheriff to recover the arrears which will incur additional costs. If you are having difficulty in meeting your payments, contact us immediately.

How we work out your Council Tax

The Assessor places your property into one of eight valuation bands from A to H, based on the property market value on 1 April 1991. You can see a full valuation list for all properties on the Scottish Assessors website. If you have a query about altering the tax band you should phone the Assessor on 01835 825100.

Find out about the calculation of Council Tax and how this is budgeted between services.

Your Council Tax bill includes the charges for your water supply and waste water collection services from Scottish Water. These charges allow Scottish Water to operate and improve services in communities across Scotland. Details of Scottish Water charges can be found on the Scottish Water website.

Who is responsible for paying Council Tax

There is one bill issued for each property, which the owner-occupier or tenant must usually pay. Couples who are living together and people who are joint owners/tenants will be jointly and severally liable for paying the Council Tax bill. This means that we can recover the whole sums due from any one of the liable parties.

Individuals may not split the bill and leave part of it unpaid.

What if I disagree with my Council Tax bill

If you disagree with your Council Tax bill, contact Customer Advice and Support Service. If you still do not think you are liable to pay the Council Tax or don't agree with the amount charged you should write to us within 28 days of receiving your bill:

  • Online
  • In writing to

Director Resilient Communities
Council Headquarters
Newtown St Boswells

Your letter should set out in full all the information you consider relevant including your name, address and Council Tax account reference number. If your grievance cannot be resolved you will be advised of your further rights of appeal. In the meantime, you should continue to pay your Council Tax.

Discounts, reductions, exemptions and levies

There are a variety of discounts, reductions and exemptions available to reduce Council Tax liability. Some are listed below:

Disabled reduction

If you, or someone permanently residing with you, are disabled and live in a property which has been altered to help the disabled person remain at home, we may reduce the amount of Council Tax you pay.


The amount of reduction that will be applied if you qualify for any of these could be 10%, 25%, 50% or 100%. This is based on a variety of factors, including the number of adult occupants and whether the property is occupied or unoccupied.

Find out more about discounts and exemptions.

Council Tax reduction

If you are on a low income, you may be entitled to assistance with paying your Council Tax.

Reporting a change

To report a change in occupancy or address or a change in the tenancy or ownership of a property:

Cost of living support

If you're facing financial hardship due to the Cost of Living Crisis there is a range of financial support and advice available.