How Council Tax is paid
Council Tax is a local tax on all domestic properties. The tax is levied by Perth & Kinross Council to help fund local services such as schools, libraries, refuse collection, police and fire services.
It is calculated as a daily charge but levied and collected on a yearly basis from 1st April to 31st March.
The standard repayment arrangements for a full financial year are that Council Tax is payable in 10 monthly instalments from 1st April to 1st January, with no payments due in February or March.
You may become liable to pay Council Tax after 1 April and if this is the case we will work out what proportion of Council Tax you are due up to 31st March. Likewise if you move out of a property before 31st March, we will work out your charge from 1st April, or the date your liability started, until the date your liability ends.
A reduced number of instalments is applicable for any part year charges, with the final instalment still being due in January
The following alternative payment options are available, but you must contact us to set these up, otherwise it will be assumed that you are paying on a standard monthly basis:
- By Direct Debit over 10 or 12 monthly instalments on either the 1st or 15th of the month
- By Direct Debit over 42 or 52 weekly instalments due on a Friday
- By weekly instalments by other payment methods over 42 weeks
- By Direct Debit over 21 or 26 fortnightly instalments due on a Friday
- By fortnightly instalments by other payment methods over 42 weeks
- As a single lump sum on 1st June
Anyone anticipating or experiencing difficulty in maintaining payments is urged to contact us immediately, to discuss the matter, as alternative arrangements may be considered based on your individual financial circumstances.