Your Council Tax and Non-Domestic Rates 2015/16 north lanarkshire council / your council tax and non-domestic rates General information on Council Tax

Your home will fall within a valuation band between ‘A ’ and ‘H’, which is determined by the Assessor and is based upon property values as at 1 April 1991. The amount of tax you pay is related to your valuation band, i.e. higher banded properties attract a higher liability. The occupier(s) of a property, whether privately owned or rented, are the persons usually liable for payment. Empty properties are the responsibility of the non-resident owners or tenants. There is also a personal element in the tax, which makes it possible for certain persons to be disregarded when assessing the amount to be paid or in awarding discount. In addition there are provisions relating to Council Tax Reduction, Exemptions and Disabled Persons Relief. Your council tax bill includes details of Scottish Water’s charges for the water and waste-water services supplied to your home. For more information contact customer helpline on 0800 0778778 or visit their website at www.scottishwater.co.uk Council Tax – who pays? A couple who are married, civil partners or living together as a couple and joint owners or joint tenants are jointly and severally liable i.e. individually and together