Home > Information > Forms & Factsheets

F A C T S H E E T

Council Tax

Council tax (CT) is a charge raised against dwellings by local authorities.

The tax replaced the community charge (“poll tax”) with effect from 1 April 1993; transitional reductions were made available in some cases to reduce the impact of a sudden increase in “local taxation”. The amount of council tax normally payable depends on the dwelling itself, and the occupancy. This info sheet outlines the key considerations relating to council tax as it affects the private rented sector (prs). The information relates to properties in England; there are certain differences in Scotland, Northern Ireland and Wales.

Council Tax bands

All dwellings are placed in a council tax band, depending on their vacant possession value.