Council Tax Multiplier - Changes to Bands E to H from 1 April 2017

The Scottish Government introduced legislation to change council tax and this came into force on 1 April 2017

Council tax is applied across a range of bands from A to H, with all bands having a relationship with band D, known as the multiplier. The Scottish Government has legislated to change the council tax multipliers for properties in Bands E to H from 1st April 2017. There is no local discretion to change these multipliers.

The table below shows the 2016/17 and revised multipliers for Band E to H for 2017/18 and the percentage increase in charge. Scottish Water charges for water and wastewater will continue to be charged using the 2016/17 multiplier and are excluded from the increase. The table also shows the council tax charge with the new multipliers applied.

BandCurrent multiplierRevised multiplier from 1 April 2017

2016/17 Council Tax (Current)

2017/18 Council Tax (with new multipliers applied)

Percentage change
E11/9473/360£1,342£1,442.657.5%
F13/9585/360£1,586£1,784.2512.5%
G15/9705/360£1,830£2,150.2517.5%
H18/9882/360£2,196£2,690.1022.5%

Exemption for Low income household exemption in Band E to H properties

Single person households with net income of up to £16,750 and all other households with net income of up to £25,000 and less than £16,000 in savings are eligible to apply for a full exemption from the increased charge through the council tax reduction scheme.  

If your income is higher than the above amounts, you may be entitled to partial Council Tax Reduction.

This partial award is calculated by taking the difference between your weekly income and the relevant threshold. A 20% taper is applied to this amount. If this amount is less than your weekly maximum Council Tax Reduction, you are entitled to the difference.

Example

A couple with one child living in a property in Council Tax Band F with a weekly income of £485.00 would have their partial Council Tax Reduction (CTR) entitlement calculated as follows. 

Council Tax Reduction (CTR) calculation

 

Weekly income

£485.00

Less: CTR income threshold

£479.00

Difference

£6.00

Taper of 20% of the difference

£1.20

 

 

Band F after the increased multiplier

£1,784.25

Band F before the increased multiplier

£1,586.00

Difference

£198.25

Maximum weekly CTR for increased multiplier

£3.80

 

 

CTR Calculation

 

Maximum weekly CTR for increased multiplier

£3.80

Taper of 20% of the Difference

£1.20

Weekly CTR Award

£2.60

For advice and further information telephone 01698 403 210.

You can apply for a reduction online here.

If you are a low income household and already in receipt of Council Tax Reduction then you do not need to re-apply; the 2017/18 council tax annual demand notice will include any reduction you are entitled to.

In order to spread the cost of your increased charge for council tax, once you receive your demand notice please contact us on Freephone 0800 163 491, where you can set up a Direct Debit over 12 months i.e. April to March inclusive.

Please use the 'contact us' box if you have any questions. For more information, see 'related pages', 'downloads' or 'other useful websites'.

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