What Is Council Tax
Council Tax is a charge on a domestic property, payable by the Taxpayer known as the Liable Person (see who pays for more information). The money received from Council Tax, together with Government grants and other fees and charges enables the Council to provide benefits and services for the whole community - see Finance.
Properties are placed into one of eight bands dependent on their market value on 1st April 1991. This is done by the Valuation Office Agency, which is a part of Central Government that tells councils which band they must charge for each property. The band into which your property has been placed will determine how much Council Tax you pay. This is based on the ratio of the value of your property in relation to a Band D property.
Please see What You Pay for information about Council Tax Bands.
Council Tax bills are issued assuming that there are 2 or more adults living in a property. However in certain circumstances some people can be disregarded or not counted when working out the number of occupiers.
If you are the only adult occupier you can claim a 25% Single Person Discount.
Please see Reducing Your Bill/Other Discounts for more details on discounts that you may be entitled to.
The Department for Communities and Local Government has produced a guide to Council Tax that you can download below.
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Downloads
This is a general guide to Council Tax provided by HM Government. (152 KB)
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