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Council Tax

In order to pay for the local services which they are responsible for providing, local authorities levy charges on the community.  Businesses, shops and factories are subject to business rates.  In England, Wales and Scotland residential property is subject to council tax.

Council tax was introduced in 1992. It replaced the unpopular poll tax (which had in turn replaced the old household rates in 1988).  Further amendments were introduced in 2003.

A range of statutory instruments govern the detail of how council tax is applied.

Log in for detailed information on:

• Council Tax valuation
• Changes to council tax valuations, challenges and appeals
• Liability to pay council tax
• Council tax exemptions
• Council tax discounts
• Council tax and vacant properties