Council Tax
Council Tax replaced the community charge ('poll tax') on 1
April 1993 as the way in which people make contributions
towards the cost of local services.
The Council Tax is probably best understood as a mixture of a
property tax and a personal tax. The Council Tax is levied on
domestic dwellings, but the number of people and the type of
people, who are living in the dwelling may have a crucial affect on
the amount of tax to be paid and the question of who is liable to
pay it.
The legal framework for the Council Tax is contained within the
Local Government Finance Act 1992. The Act enables the appropriate
Secretary of State to formulate legislation in the form of
regulations that contain and amend details of the scheme. In
practice, it is these regulations that govern the operation of
Council Tax.
The guidance provided here is not intended to be an
authoritative and detailed statement of the law relating to the
Council Tax.
Related pages
Useful Weblinks - Links to our
page showing some other useful websites
Attachments
Your
Council Tax 2010/11 - How your Council Tax is
used to provide services in your area
Adobe acrobat/PDF file
Your Council Tax
2009/10
Adobe acrobat/PDF file