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 which is administered by local authorities.
Scottish Ministers consider the current council tax system to be unfair and are committed to consulting during this parliament on a fairer tax based on the ability to pay.