Responsibility for setting council tax levels rests with local authorities in Scotland.
The amount that households pay depends on their band (A to H) which is based on the value of the property in 1991. There are special provisions for single person households, disabled persons and students as well as some other groups.
People with low incomes may be eligible for help through the Council Tax Benefit scheme.
The new Government intends to launch a consultation paper shortly on its proposals to abolish the council tax, which it considers to be unfair, and replace it with a local tax based on ability to pay.
Once published, you will be able to access a copy of the consultation document at:-
http://www.scotland.gov.uk/Consultations/Current