Introduction

Acknowledgements

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Introduction to Subject

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. The key ones are given below.

Information about council tax bandings in England and Wales, making a proposal to change a banding, appeals against a council tax banding and any other details about council tax can be found on the Directgov website.

There is also a searchable database of every property in England and Wales and the Valuation Office Agency Council Tax Manual: detailed guidance issued to council tax valuation officers which they will use when reaching a decision about applying council tax bands.

Similar information for Scotland is on the Scottish Assessors Association webiste.

See Additional Resources section for these websites.

Legislation

• Local Government Finance Act 1992
• Local Government Act 2003
• The Council Tax (Exempt Dwellings) Order 1992
• The Council Tax (Liability for Owners) Regulations 1992
• The Council Tax (Chargeable Dwellings) Order 1992
• The Council Tax (Discount Disregards) Order 1992