CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Council Tax - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"9f3347dc-5535-437c-a85f-ce53fd6cadf4","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Council_Tax","wgTitle":"Council Tax","wgCurRevisionId":1256541172,"wgRevisionId":1256541172,"wgArticleId":156661,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Articles containing potentially dated statements from 2018","All articles containing potentially dated statements","Webarchive template wayback links","CS1 maint: archived copy as title","CS1 errors: generic name","Articles with short description","Short description matches Wikidata","Use dmy dates from February 2020","Use British English from January 2015","All articles with unsourced statements","Articles with unsourced statements from November 2017", "Articles containing potentially dated statements from August 2023","Property taxes","Local taxation in England","Local taxation in Scotland","Local taxation in Wales","1993 establishments in England","1993 establishments in Scotland","1993 establishments in Wales","1993 in British politics"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Council_Tax","wgRelevantArticleId":156661,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgRedirectedFrom":"Council_tax","wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true}, "wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":50000,"wgInternalRedirectTargetUrl":"/wiki/Council_Tax","wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q322148","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","ext.wikimediamessages.styles":"ready", "ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["mediawiki.action.view.redirect","ext.cite.ux-enhancements","site","mediawiki.page.ready","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/1200px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="1056"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/800px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="704"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/640px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="563"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Council Tax - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Council_Tax"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Council_Tax&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Council_Tax"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Council_Tax rootpage-Council_Tax skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Council+Tax" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Council+Tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Council+Tax" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Council+Tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Organisation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Organisation"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Organisation</span> </div> </a> <button aria-controls="toc-Organisation-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Organisation subsection</span> </button> <ul id="toc-Organisation-sublist" class="vector-toc-list"> <li id="toc-The_nature_of_the_Council_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_nature_of_the_Council_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>The nature of the Council Tax</span> </div> </a> <ul id="toc-The_nature_of_the_Council_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Council_Tax_arrears" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Council_Tax_arrears"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Council Tax arrears</span> </div> </a> <ul id="toc-Council_Tax_arrears-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Collecting_authorities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Collecting_authorities"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Collecting authorities</span> </div> </a> <ul id="toc-Collecting_authorities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Precepting_authorities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Precepting_authorities"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Precepting authorities</span> </div> </a> <ul id="toc-Precepting_authorities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Liability_for_Council_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Liability_for_Council_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.5</span> <span>Liability for Council Tax</span> </div> </a> <ul id="toc-Liability_for_Council_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Calculation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Calculation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Calculation</span> </div> </a> <button aria-controls="toc-Calculation-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Calculation subsection</span> </button> <ul id="toc-Calculation-sublist" class="vector-toc-list"> <li id="toc-Revaluation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Revaluation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Revaluation</span> </div> </a> <ul id="toc-Revaluation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Current_bands" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Current_bands"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Current bands</span> </div> </a> <ul id="toc-Current_bands-sublist" class="vector-toc-list"> <li id="toc-England" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#England"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.1</span> <span>England</span> </div> </a> <ul id="toc-England-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wales" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Wales"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.2</span> <span>Wales</span> </div> </a> <ul id="toc-Wales-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Scotland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Scotland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.3</span> <span>Scotland</span> </div> </a> <ul id="toc-Scotland-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Rates</span> </div> </a> <ul id="toc-Rates-sublist" class="vector-toc-list"> <li id="toc-Geographic_variation" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Geographic_variation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3.1</span> <span>Geographic variation</span> </div> </a> <ul id="toc-Geographic_variation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Variation_over_time" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Variation_over_time"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3.2</span> <span>Variation over time</span> </div> </a> <ul id="toc-Variation_over_time-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Reductions" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Reductions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Reductions</span> </div> </a> <button aria-controls="toc-Reductions-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Reductions subsection</span> </button> <ul id="toc-Reductions-sublist" class="vector-toc-list"> <li id="toc-Exemptions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Exemptions</span> </div> </a> <ul id="toc-Exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Statutory_discounts" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Statutory_discounts"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Statutory discounts</span> </div> </a> <ul id="toc-Statutory_discounts-sublist" class="vector-toc-list"> <li id="toc-Low_occupancy" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Low_occupancy"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2.1</span> <span>Low occupancy</span> </div> </a> <ul id="toc-Low_occupancy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Disabled_occupancy" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Disabled_occupancy"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2.2</span> <span>Disabled occupancy</span> </div> </a> <ul id="toc-Disabled_occupancy-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Discretionary_reductions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Discretionary_reductions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Discretionary reductions</span> </div> </a> <ul id="toc-Discretionary_reductions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Former_statutory_rebates" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Former_statutory_rebates"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Former statutory rebates</span> </div> </a> <button aria-controls="toc-Former_statutory_rebates-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Former statutory rebates subsection</span> </button> <ul id="toc-Former_statutory_rebates-sublist" class="vector-toc-list"> <li id="toc-Second_Adult_Rebate" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Second_Adult_Rebate"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Second Adult Rebate</span> </div> </a> <ul id="toc-Second_Adult_Rebate-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Council_Tax_Benefit" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Council_Tax_Benefit"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Council Tax Benefit</span> </div> </a> <ul id="toc-Council_Tax_Benefit-sublist" class="vector-toc-list"> <li id="toc-Non-dependant_deductions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Non-dependant_deductions"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.1</span> <span>Non-dependant deductions</span> </div> </a> <ul id="toc-Non-dependant_deductions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Criticisms" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Criticisms"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Criticisms</span> </div> </a> <button aria-controls="toc-Criticisms-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Criticisms subsection</span> </button> <ul id="toc-Criticisms-sublist" class="vector-toc-list"> <li id="toc-London" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#London"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>London</span> </div> </a> <ul id="toc-London-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Collection_of_unpaid_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Collection_of_unpaid_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Collection of unpaid tax</span> </div> </a> <ul id="toc-Collection_of_unpaid_tax-sublist" class="vector-toc-list"> <li id="toc-Scotland_2" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Scotland_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2.1</span> <span>Scotland</span> </div> </a> <ul id="toc-Scotland_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-England_and_Wales" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#England_and_Wales"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2.2</span> <span>England and Wales</span> </div> </a> <ul id="toc-England_and_Wales-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Allocation_to_wrong_tax_band" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Allocation_to_wrong_tax_band"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Allocation to wrong tax band</span> </div> </a> <ul id="toc-Allocation_to_wrong_tax_band-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Council Tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 4 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-4" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">4 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth_y_cyngor" title="Treth y cyngor – Welsh" lang="cy" hreflang="cy" data-title="Treth y cyngor" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Council_tax" title="Council tax – French" lang="fr" hreflang="fr" data-title="Council tax" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Council_tax" title="Council tax – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Council tax" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Council_Tax" title="Council Tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Council Tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q322148#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Council_Tax" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Council_Tax" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Council_Tax"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Council_Tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Council_Tax&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Council_Tax"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Council_Tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Council_Tax&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Council_Tax" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Council_Tax" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Council_Tax&oldid=1256541172" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Council_Tax&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Council_Tax&id=1256541172&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCouncil_Tax"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCouncil_Tax"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Council_Tax&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Council_Tax&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q322148" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Council_tax&redirect=no" class="mw-redirect" title="Council tax">Council tax</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Local taxation system</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar nomobile nowraplinks hlist"><tbody><tr><th class="sidebar-title"><span class="wraplinks"><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">Taxation in the United Kingdom</a></span></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Coat_of_arms_of_the_United_Kingdom_(2022,_lesser_arms).svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/150px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png" decoding="async" width="150" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/225px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/300px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 2x" data-file-width="1552" data-file-height="1366" /></a></span></td></tr><tr><th class="sidebar-heading"> UK Government Departments</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/HM_Treasury" title="HM Treasury">HM Treasury</a></li> <li><a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a></li></ul></td> </tr><tr><th class="sidebar-heading"> UK Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">VAT</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom#Income_tax" title="Taxation in the United Kingdom">Income tax</a> <ul><li><a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a></li></ul></li> <li><a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a></li> <li><a href="/wiki/Health_and_Social_Care_Levy" title="Health and Social Care Levy">Health and Social Care Levy</a> (<i>proposal abolished</i>)</li> <li><a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">Corporation tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_Kingdom" title="Capital gains tax in the United Kingdom">Capital gains tax</a></li> <li><a href="/wiki/Motoring_taxation_in_the_United_Kingdom" title="Motoring taxation in the United Kingdom">Motoring taxes</a></li> <li><a href="/wiki/Inheritance_Tax_(United_Kingdom)" class="mw-redirect" title="Inheritance Tax (United Kingdom)">Inheritance tax</a></li> <li><a href="/wiki/Stamp_duty_in_the_United_Kingdom" title="Stamp duty in the United Kingdom">Stamp Duty</a></li> <li><a href="/wiki/Stamp_Duty_Reserve_Tax" class="mw-redirect" title="Stamp Duty Reserve Tax">Stamp Duty Reserve Tax</a></li> <li><a href="/wiki/Stamp_Duty_Land_Tax" class="mw-redirect" title="Stamp Duty Land Tax">Stamp Duty Land Tax</a></li> <li><a href="/wiki/Annual_Tax_on_Enveloped_Dwellings" title="Annual Tax on Enveloped Dwellings">Annual Tax on Enveloped Dwellings</a></li> <li><a href="/wiki/Insurance_Premium_Tax_(United_Kingdom)" title="Insurance Premium Tax (United Kingdom)">Insurance Premium Tax</a></li> <li><a href="/wiki/Air_Passenger_Duty" title="Air Passenger Duty">Air Passenger Duty</a></li> <li><a href="/wiki/Petroleum_Revenue_Tax" title="Petroleum Revenue Tax">Petroleum Revenue Tax</a></li> <li><a href="/wiki/Aggregates_Levy" title="Aggregates Levy">Aggregates Levy</a></li> <li><a href="/wiki/Excise#United_Kingdom" title="Excise">Various alcohol- and gambling-related duties</a></li> <li><a href="/wiki/Bingo_Duty" title="Bingo Duty">Bingo Duty</a></li> <li><a href="/wiki/Climate_Change_Levy" title="Climate Change Levy">Climate Change Levy</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill tax</a></li> <li><a href="/wiki/Machine_Games_Duty" title="Machine Games Duty">Machine Games Duty</a></li> <li><a href="/wiki/Tobacco_Duty" title="Tobacco Duty">Tobacco Duty</a></li> <li><a href="/wiki/Vehicle_Excise_Duty" title="Vehicle Excise Duty">Vehicle Excise Duty</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Scottish Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Revenue_Scotland" title="Revenue Scotland">Revenue Scotland</a></li> <li><a href="/wiki/Scottish_income_tax" class="mw-redirect" title="Scottish income tax">Scottish income tax</a></li> <li><a href="/wiki/Land_and_Buildings_Transaction_Tax" title="Land and Buildings Transaction Tax">Land and Buildings Transaction Tax</a></li> <li><a href="/wiki/Scottish_Landfill_Tax" title="Scottish Landfill Tax">Scottish Landfill Tax</a></li> <li><a href="/wiki/Air_Departure_Tax" title="Air Departure Tax">Air Departure Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Welsh Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Taxation_in_Wales" title="Taxation in Wales">Taxation in Wales</a></li> <li><a href="/wiki/Welsh_Revenue_Authority" title="Welsh Revenue Authority">Welsh Revenue Authority</a></li> <li><a href="/wiki/Welsh_Rates_of_Income_Tax" title="Welsh Rates of Income Tax">Welsh Rates of Income Tax</a></li> <li><a href="/wiki/Land_Transaction_Tax" title="Land Transaction Tax">Land Transaction Tax</a></li> <li><a href="/wiki/Landfill_Disposals_Tax" title="Landfill Disposals Tax">Landfill Disposals Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Local Government</th></tr><tr><td class="sidebar-content"> <ul><li><a class="mw-selflink selflink">Council Tax</a></li> <li><a href="/wiki/Domestic_rates_in_Northern_Ireland" title="Domestic rates in Northern Ireland">Domestic rates in Northern Ireland</a></li> <li><a href="/wiki/Business_rates_in_England" title="Business rates in England">Business rates in England</a></li> <li><a href="/wiki/Business_rates_in_Wales" title="Business rates in Wales">Business rates in Wales</a></li> <li><a href="/wiki/Business_rates_in_Scotland" title="Business rates in Scotland">Business rates in Scotland</a></li> <li><a href="/wiki/Business_rates_in_Northern_Ireland" title="Business rates in Northern Ireland">Business rates in Northern Ireland</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:UK_taxation" title="Template:UK taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:UK_taxation" title="Template talk:UK taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:UK_taxation" title="Special:EditPage/Template:UK taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Council Tax</b> is a <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">local taxation</a> system used in England, Scotland and Wales. It is a <a href="/wiki/Property_tax" title="Property tax">tax on domestic property</a>, which was introduced in 1993 by the <a href="/wiki/Local_Government_Finance_Act_1992" title="Local Government Finance Act 1992">Local Government Finance Act 1992</a>, replacing the short-lived <a href="/wiki/Poll_tax_(Great_Britain)" title="Poll tax (Great Britain)">Community Charge</a> (also known as "poll tax"), which in turn replaced the <a href="/wiki/Domestic_rates" class="mw-redirect" title="Domestic rates">domestic rates</a>. Each property is assigned one of eight bands in England and Scotland (A to H), or nine bands in Wales (A to I), based on property value, and the tax is set as a fixed amount for each band. The higher the band, the higher the tax. Some property is exempt from the tax, and some people are exempt from the tax, while some get a discount. </p><p>In 2011, the average annual levy on a property in England was £1,196 (equivalent to £1,841 in 2023).<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> In 2014–15, the tax raised enough money to cover 24.3% of council expenditure.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Council Tax is difficult to avoid or evade and therefore has one of the highest collection rates of any tax, with in-year collection rates of 97.0% in 2014–15.<sup id="cite_ref-collectiondata_3-0" class="reference"><a href="#cite_note-collectiondata-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Organisation">Organisation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=1" title="Edit section: Organisation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Council Tax is collected by the local authority (known as the <i>collecting authority</i>). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a <i>precepting authority</i>). </p> <div class="mw-heading mw-heading3"><h3 id="The_nature_of_the_Council_Tax">The nature of the Council Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=2" title="Edit section: The nature of the Council Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Valuation Tribunal Service has cleared up many previous doubts regarding the exact nature of Council Tax and states that: </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>The tax is a mix of a property tax and a personal tax. Generally, where two or more persons reside in a dwelling the full tax is payable. If one person resides in the dwelling then 75% is payable. An empty dwelling attracts only a 50% charge unless the billing authority has made a determination otherwise.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>At the bottom and middle end of the market, Council Tax is a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> based on the value of the property; the higher the value of the property, the higher the amount of tax levied irrespective of the number of inhabitants at the property (except the reduction allowed for single tenancy). However, there is only one band for properties valued (in 1991 or, for those built later, the value they would have had then) above £320,000, and so the tax stops increasing after this point. Therefore, the tax has been criticised for being disproportionate, with those in more expensive houses not paying as much as those in smaller houses as a proportion of the value of the house, and has therefore been called a "new poll tax for the poor".<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The valuation of the property is carried out by the <a href="/wiki/Valuation_Office_Agency" title="Valuation Office Agency">Valuation Office Agency</a> in England and Wales and by <a href="/wiki/Scottish_Assessors" title="Scottish Assessors">Scottish Assessors</a> in Scotland.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Council_Tax_arrears">Council Tax arrears</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=3" title="Edit section: Council Tax arrears"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An area that is facing growing attention is the number of households that are falling into <a href="/wiki/Arrears" title="Arrears">arrears</a> with their Council Tax payments.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> The ordinary route for councils to chase unpaid debts is to apply to a magistrates' court for a liability order. If a liability order is granted, the council can undertake enforcement action. In 2014–15, the court and administration costs in relation to Council Tax debt increased by 17%.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Collecting_authorities">Collecting authorities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=4" title="Edit section: Collecting authorities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The collecting authorities are the councils of the <a href="/wiki/Districts_of_England" title="Districts of England">districts of England</a>, <a href="/wiki/Local_government_in_Wales" title="Local government in Wales">principal areas of Wales</a> and <a href="/wiki/Subdivisions_of_Scotland" title="Subdivisions of Scotland">council areas of Scotland</a>, i.e. the lowest tier of local government aside from parishes and communities. </p> <div class="mw-heading mw-heading3"><h3 id="Precepting_authorities">Precepting authorities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=5" title="Edit section: Precepting authorities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Precepting_authorities_in_England" class="mw-redirect" title="Precepting authorities in England">Precepting authorities in England</a></div> <p>The precepting authorities are councils from other levels of local government such as county or parish councils and other agencies. In metropolitan counties where there is no county council, the joint boards are precepting authorities. There may be precepting authorities for special purposes that cover an area as small as a few streets or as large as an entire county. </p> <table class="wikitable"> <tbody><tr> <th>Precepting authority type</th> <th>Examples </th></tr> <tr> <td>Strategic authorities</td> <td><a href="/wiki/Greater_London_Authority" title="Greater London Authority">Greater London Authority</a>, <a href="/wiki/List_of_county_councils_in_England" title="List of county councils in England">English county councils</a>, <a href="/wiki/Combined_authorities" class="mw-redirect" title="Combined authorities">combined authorities</a> </td></tr> <tr> <td>Joint boards</td> <td><a href="/wiki/Passenger_transport_executive" title="Passenger transport executive">Passenger transport executives</a>, <a href="/wiki/Police_authority" title="Police authority">police authorities</a>, <a href="/wiki/Fire_authority" title="Fire authority">fire authorities</a> </td></tr> <tr> <td>Public-owned utilities</td> <td><a href="/wiki/Scottish_Water" title="Scottish Water">Scottish Water</a> </td></tr> <tr> <td>Lowest-tier authorities</td> <td><a href="/wiki/Parish_councils_in_England" class="mw-redirect" title="Parish councils in England">Parish councils in England</a>, <a href="/wiki/Parish_meeting" title="Parish meeting">parish meetings</a> </td></tr> <tr> <td>Special purpose authorities</td> <td><a href="/wiki/Garden_square" title="Garden square">Garden squares</a>, <a href="/wiki/National_park_authority" title="National park authority">national park authorities</a> </td></tr></tbody></table> <p>These all set their precepts independently. Each of the levying authorities sets a precept (total amount) to be collected for households in their area. This is then divided by the number of <i>nominal Band D</i> properties in the authority's area (county, district, national park, etc.) to reach the Band D amount. </p> <div class="mw-heading mw-heading3"><h3 id="Liability_for_Council_Tax">Liability for Council Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=6" title="Edit section: Liability for Council Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In general terms: The occupiers of a property are liable, regardless of tenure, or the owners if the property is unoccupied, except if the property is a <a href="/wiki/House_in_multiple_occupation" title="House in multiple occupation">house in multiple occupation</a>, in which case the landlord is liable for paying the Council Tax.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Calculation">Calculation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=7" title="Edit section: Calculation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Each dwelling is allocated to one of eight bands coded by letters A to H (A to I in Wales) on the basis of its assumed capital value (as at 1 April 1991 in England and Scotland, 1 April 2003 in Wales). Newly constructed properties are also assigned a nominal 1991 (2003 for Wales) value. </p><p>Each local authority sets a tax rate expressed as the annual levy on a Band D property inhabited by two liable adults. This decision automatically sets the amounts levied on all types of households and dwellings. The <i>nominal Band D</i> property total is calculated by adding together the number of properties in each band and multiplying by the band ratio. So 100 Band D properties will count as 100 <i>nominal Band D</i> properties, whereas 100 Band C properties will count as 89 <i>nominal Band D</i> properties. Each collecting authority then adds together the Band D amounts for their area (or subdivisions of their area in the case, for example, of civil parish council precepts) to reach a total Band D Council Tax bill. </p><p>To calculate the Council Tax for a particular property, a ratio is then applied. A Band D property will pay the full amount, whereas a Band H property will pay twice that. Note there is no upper limit for band H. This means that in reality, someone who lives in a multimillion-pound mansion will pay three times more than someone in a bedsit, which falls into Band A. </p> <div class="mw-heading mw-heading3"><h3 id="Revaluation">Revaluation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=8" title="Edit section: Revaluation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The government had planned to revalue all properties in England in 2007, which would have been the first revaluation since 1993, but in September 2005, it was announced that the revaluation in England would be postponed until "after the next election".<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> At the same time, the terms of reference of the Lyons Inquiry were extended and the report date pushed out to December 2006 (subsequently extended to 2007).<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>In Wales, tax bills based on the property revaluations use 2003 prices issued in 2005. Because of the surge in house prices over the late 1990s and early 2000s, more than a third of properties in Wales found themselves in a band higher than under the 1991 valuation. Some properties were moved up three or even four bands with consequent large increases in the amount of Council Tax demanded. Some properties were moved into new Band I at the top of the price range. Only 8% of properties were moved down in bands. </p><p>However, a large shift of properties between bands will cause a shift in the allocation of the charge between bands, and the tax levied for each particular band will then drop, as the total amount collected will remain the same for each authority (see "calculation of amount" above). </p><p>Between the wholesale revaluations, a major change to a property (such as an extension, or some major blight causing loss of value) can trigger a revaluation to a new estimate of the value the property would have reached if sold in 1991. If such a change would result in an increase in value, then re-banding will only take effect when the property is sold or otherwise transferred. </p> <div class="mw-heading mw-heading3"><h3 id="Current_bands">Current bands</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=9" title="Edit section: Current bands"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="England">England</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=10" title="Edit section: England"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/England" title="England">England</a>, the Council Tax bands are as follows: </p> <table class="wikitable"> <tbody><tr> <th>Band</th> <th>Value <br /> (relative to 1991 prices)</th> <th>Ratio<sup id="cite_ref-ratio_15-0" class="reference"><a href="#cite_note-ratio-15"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup></th> <th>Ratio as %</th> <th>Average<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto_17-0" class="reference"><a href="#cite_note-auto-17"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>A</td> <td>Up to £40,000</td> <td>6/9</td> <td>67%</td> <td>£1,114 </td></tr> <tr> <td>B</td> <td>£40,001 to £52,000</td> <td>7/9</td> <td>78%</td> <td>£1,300 </td></tr> <tr> <td>C</td> <td>£52,001 to £68,000</td> <td>8/9</td> <td>89%</td> <td>£1,486 </td></tr> <tr> <td>D</td> <td>£68,001 to £88,000</td> <td>9/9</td> <td>100%</td> <td>£1,671 </td></tr> <tr> <td>E</td> <td>£88,001 to £120,000</td> <td>11/9</td> <td>122%</td> <td>£2,043 </td></tr> <tr> <td>F</td> <td>£120,001 to £160,000</td> <td>13/9</td> <td>144%</td> <td>£2,414 </td></tr> <tr> <td>G</td> <td>£160,001 to £320,000</td> <td>15/9</td> <td>167%</td> <td>£2,786 </td></tr> <tr> <td>H</td> <td>£320,001 and above</td> <td>18/9</td> <td>200%</td> <td>£3,343 </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Wales">Wales</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=11" title="Edit section: Wales"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Wales" title="Wales">Wales</a>, the bands were re-set on 1 April 2005 by the then <a href="/wiki/National_Assembly_for_Wales" class="mw-redirect" title="National Assembly for Wales">National Assembly for Wales</a>, based on 2003 valuations. In addition to revising the band boundaries upwards, an extra band was added. </p> <table class="wikitable"> <tbody><tr> <th>Band</th> <th>Value <br /> (relative to 2003 prices)</th> <th>Pre-2005 value<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>d<span class="cite-bracket">]</span></a></sup></th> <th>Ratio<sup id="cite_ref-ratio_15-1" class="reference"><a href="#cite_note-ratio-15"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup></th> <th>Ratio as % </th></tr> <tr> <td>A</td> <td>Up to £44,000</td> <td>Up to £30,000</td> <td>6/9</td> <td>67% </td></tr> <tr> <td>B</td> <td>£44,001 to £65,000</td> <td>Up to £39,000</td> <td>7/9</td> <td>78% </td></tr> <tr> <td>C</td> <td>£65,001 to £91,000</td> <td>Up to £51,000</td> <td>8/9</td> <td>89% </td></tr> <tr> <td>D</td> <td>£91,001 to £123,000</td> <td>Up to £66,000</td> <td>9/9</td> <td>100% </td></tr> <tr> <td>E</td> <td>£123,001 to £162,000</td> <td>Up to £90,000</td> <td>11/9</td> <td>122% </td></tr> <tr> <td>F</td> <td>£162,001 to £223,000</td> <td>Up to £120,000</td> <td>13/9</td> <td>144% </td></tr> <tr> <td>G</td> <td>£223,001 to £324,000</td> <td>Up to £240,000</td> <td>15/9</td> <td>167% </td></tr> <tr> <td>H</td> <td>£324,001 to £424,000</td> <td>£240,001 and above</td> <td>18/9</td> <td>200% </td></tr> <tr> <td>I</td> <td>£424,001 and above</td> <td></td> <td>21/9</td> <td>233% </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Scotland">Scotland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=12" title="Edit section: Scotland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Scotland" title="Scotland">Scotland</a>, the current bands are </p> <table class="wikitable"> <tbody><tr> <th>Band</th> <th>Value <br /> (relative to 1991 prices)</th> <th>Ratio<sup id="cite_ref-ratio_15-2" class="reference"><a href="#cite_note-ratio-15"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup></th> <th>Ratio as % <br /> from April 2017<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>A</td> <td>Up to £27,000</td> <td>6/9</td> <td>67% </td></tr> <tr> <td>B</td> <td>£27,001 to £35,000</td> <td>7/9</td> <td>78% </td></tr> <tr> <td>C</td> <td>£35,001 to £45,000</td> <td>8/9</td> <td>89% </td></tr> <tr> <td>D</td> <td>£45,001 to £58,000</td> <td>9/9</td> <td>100% </td></tr> <tr> <td>E</td> <td>£58,001 to £80,000</td> <td>131/100</td> <td>131% </td></tr> <tr> <td>F</td> <td>£80,001 to £106,000</td> <td>163/100</td> <td>163% </td></tr> <tr> <td>G</td> <td>£106,001 to £212,000</td> <td>49/25</td> <td>196% </td></tr> <tr> <td>H</td> <td>£212,001 and above</td> <td>49/20</td> <td>245% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Rates">Rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=13" title="Edit section: Rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Geographic_variation">Geographic variation</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=14" title="Edit section: Geographic variation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Due to the different make-up of each council area, Council Tax rates can vary quite a bit between different local authorities. This is less noticeable in parts of the country like Scotland, where band D rates in 2011 varied from a low of £1,024 (in the Western Isles) to a high of £1,230 (in Aberdeen), but the effect can be more pronounced in parts of England. For example, the 2018 rates in London had this sort of distribution:<sup id="cite_ref-auto_17-1" class="reference"><a href="#cite_note-auto-17"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Council area</th> <th>2018 band D rate</th> <th>% of 2018 average </th></tr> <tr> <td>Westminster</td> <td>£710.50</td> <td>50% </td></tr> <tr> <td>Hammersmith & Fulham</td> <td>£1,022.04</td> <td>72% </td></tr> <tr> <td>Kensington & Chelsea</td> <td>£1,139.41</td> <td>80% </td></tr> <tr> <td>Lambeth</td> <td>£1,386.27</td> <td>98% </td></tr> <tr> <td><b>Average</b></td> <td><b>£1,420.45</b></td> <td><b>100%</b> </td></tr> <tr> <td>Islington</td> <td>£1,429.45</td> <td>101% </td></tr> <tr> <td>Hounslow</td> <td>£1,461.99</td> <td>103% </td></tr> <tr> <td>Enfield</td> <td>£1,555.40</td> <td>110% </td></tr> <tr> <td>Croydon</td> <td>£1,636.96</td> <td>115% </td></tr> <tr> <td>Kingston-Upon-Thames</td> <td>£1,771.69</td> <td>125% </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Variation_over_time">Variation over time</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=15" title="Edit section: Variation over time"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under the <a href="/wiki/Premiership_of_Tony_Blair" title="Premiership of Tony Blair">Labour government of Tony Blair</a>, average Council Tax rates rose dramatically above inflation.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>The subsequent Coalition government made an effort to get councils to freeze Council Tax rates, gradually eroding the above inflation increases via ordinary inflation. This was achieved by offering councils large grants in return for freezing their Council Tax rate; for example, in some years these grants were equal to the amount that would have been gained by a 1% Council Tax rise. </p><p>In addition, the law has been changed, so that councils cannot increase Council Tax by an amount higher than a cap specified by the government<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> (currently 3%), without holding a local referendum to approve the change; so far only one council has invoked such a referendum,<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> but many have raised Council Tax as close to the cap as they can get without passing it (for example, by 2.99%). This limit, combined with falling grants from central government due to <a href="/wiki/Austerity" title="Austerity">austerity</a> policy, has led councils to have a real-terms cut in spending power of more than 10% in 2021–22 compared to 2009–10,<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> which has inevitably led to service reductions and cuts. </p><p>Although local government policy is a devolved matter, the <a href="/wiki/Barnett_Formula" class="mw-redirect" title="Barnett Formula">Barnett Formula</a> leads the <a href="/wiki/Scottish_Government" title="Scottish Government">Scottish Government</a> to acquire funding somewhat in accordance with central government priorities. Subsequently, by 2013, the Scottish Government froze Council Tax rates for the fourth time. </p> <div class="mw-heading mw-heading2"><h2 id="Reductions">Reductions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=16" title="Edit section: Reductions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Exemptions">Exemptions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=17" title="Edit section: Exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some dwellings are automatically exempt from Council Tax liability; these are officially organised into a number of distinct classes. Most of these exemption classes only apply when the property is completely unoccupied; these are as follows: </p> <table class="wikitable"> <tbody><tr> <th>Class</th> <th>Description </th></tr> <tr> <th>B </th> <td>Furnished dwellings owned by a charity (up to six months). </td></tr> <tr> <th>D </th> <td>Where the previous occupant(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax. </td></tr> <tr> <th>E </th> <td>Where the previous occupant(s) have moved into a hospital or care home, and the dwelling had been their sole or main residence. </td></tr> <tr> <th>F1 </th> <td>Where the previous occupant(s) have died (lasts for as long as it takes until F2 applies) </td></tr> <tr> <th>F2 </th> <td>Where the previous occupant(s) have died and their estate has been granted probate or letters of administration (up to 6 months - 50% of tax applies thereafter) </td></tr> <tr> <th>G </th> <td>A dwelling where occupation is prohibited by law </td></tr> <tr> <th>H </th> <td>Where the future occupant would be minister(s) of any religion. </td></tr> <tr> <th>I </th> <td>Where the previous occupant(s) have moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence. </td></tr> <tr> <th>J </th> <td>Where the previous occupant(s) have moved elsewhere in order to provide personal care to a 3rd party, and the dwelling had been their sole or main residence. </td></tr> <tr> <th>K </th> <td>Where the owner is a student, who last lived in the dwelling as their main home. </td></tr> <tr> <th>L </th> <td>Where the dwelling has been repossessed by a mortgage lender. </td></tr> <tr> <th>Q </th> <td>Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy. </td></tr> <tr> <th>R </th> <td>An empty caravan pitch, or a boat mooring not in use. </td></tr> <tr> <th>T </th> <td>A <i><a href="/wiki/Granny_flat" class="mw-redirect" title="Granny flat">granny flat</a></i> which, due to planning restrictions, cannot be let separately from other parts of the same single overall property. </td></tr></tbody></table> <p>The remaining exemption classes apply not only when the property is unoccupied, but also when certain categories of people are living there: </p> <table class="wikitable"> <tbody><tr> <th>Class</th> <th>Description </th></tr> <tr> <th>M </th> <td>A hall of residence provided predominantly for the accommodation of students. </td></tr> <tr> <th>N </th> <td>A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers. </td></tr> <tr> <th>O </th> <td>Armed forces's accommodation. </td></tr> <tr> <th>P </th> <td>A <i><a href="/wiki/Granny_flat" class="mw-redirect" title="Granny flat">granny flat</a></i> within a single overall property, within which at least one person who would otherwise be liable has a relevant association with a visiting force. </td></tr> <tr> <th>S </th> <td>A dwelling where all occupants are aged under 18. </td></tr> <tr> <th>U </th> <td>A dwelling occupied only by a person, or people, who is or are <a href="/wiki/Severe_mental_impairment" title="Severe mental impairment">severely mentally impaired</a> and who would otherwise be liable to pay Council Tax, or on exclusion of such occupants would be in exemption class N. </td></tr> <tr> <th>V </th> <td>A dwelling in which at least one person who would otherwise be liable is a diplomat. </td></tr> <tr> <th>W </th> <td>A <i>granny flat</i> occupied by a dependant relative of a person in another dwelling within the same single overall property. </td></tr></tbody></table> <p>Other classes existed historically and are no longer mandatory. Councils may still offer 100% discount; some discount or no discount at all at their discretion. Once a property has been vacant for over 2 years, they have the right to levy a surcharge of up to an additional 50% on the standard Council Tax rate for the property. </p> <table class="wikitable"> <tbody><tr> <th>Class</th> <th>Date abolished</th> <th>Description </th></tr> <tr> <th>A </th> <td>1 April 2013 </td> <td>Vacant dwellings where major repair works or structural alterations are required, underway or recently complete (up to twelve months). </td></tr> <tr> <th>C </th> <td>1 April 2013 </td> <td>A vacant dwelling (i.e. empty and substantially unfurnished) (up to six months). </td></tr></tbody></table> <p>All persons normally resident in a property are counted for Council Tax liability. However, certain classes of person are treated as 'disregarded persons'. Such persons do not count towards occupancy. If a property is occupied entirely by disregarded persons then it is taxed as an empty property (50% discount) unless it otherwise qualifies for total exemption.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p><p>A person is disregarded if they are: </p> <ul><li>aged 17 or under (but S above may apply).</li> <li>aged 18 and someone is entitled to draw <a href="/wiki/Child_benefit" title="Child benefit">child benefit</a> for them.</li> <li>a school or college leaver aged under 20 who left after 30 April in any year (disregarded until 1 November in the same year even if employed and counts toward exemption N above).</li> <li>a full-time student on a qualifying course of education (but N above may apply).</li> <li>a foreign language assistant on the official British Council programme (but N above may apply as this counts as being a student).</li> <li>a spouse, partner or dependent of either of the above two classes who is not a British citizen and is prohibited from working or claiming benefit by the immigration rules (but N above may apply).</li> <li>a young person on a government training scheme or in certain kinds of apprenticeship.</li> <li>a prisoner or someone who has been detained for deportation or detained under the <a href="/wiki/Mental_Health_Act" title="Mental Health Act">Mental Health Act</a>.</li> <li>someone who is <a href="/wiki/Severe_mental_impairment" title="Severe mental impairment">severely mentally impaired</a> (but U above may apply).</li> <li>a long-term patient in a hospital or resident in a care home.</li> <li>living in a hostel which provides care or treatment because of old-age; physical or mental disability; past or present alcohol or drug dependence; past or present mental illness.</li> <li>living in a bail or probation hostel.</li> <li>a live-in carer (exemption J may apply to their original home).</li> <li>staying in a hostel or night shelter.</li> <li>a member of any religious community.</li> <li>a member of a visiting armed force.</li> <li>a dependent of a member of a visiting armed force.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Statutory_discounts">Statutory discounts</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=18" title="Edit section: Statutory discounts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Low_occupancy">Low occupancy</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=19" title="Edit section: Low occupancy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A fixed discount, currently set at 25%, is available when there are fewer than two residents; this is known as the <i>Single Person Discount</i>. Though it is often concluded that the full Council Tax charge must, therefore, be based on two or more adults being resident at a property, this is not strictly true. </p><p>Some people are automatically disregarded when counting the number of residents for this purpose, such as full-time students. The legislation also provides that, to count as a resident of a property, an individual should have the property as their sole or main residence; case law has established that no single test may be used to determine whether this condition is met.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>As part of the National Fraud Initiative, every other year, the Audit Commission analyses metadata deriving from Council Tax accounts together with the full electoral register to produce lists of people it believes should be subjected to an investigation on the basis that there is a risk that a discount is being received when an adult who does not fail to be disregarded is actually resident in the dwelling.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Disabled_occupancy">Disabled occupancy</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=20" title="Edit section: Disabled occupancy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>If a property has been adapted to meet the needs of a disabled occupant, then, after applying in writing, and provided the adaptations are of a certain extent, the property will be rebanded to the band immediately below its normal Council Tax band. If the property was in the lowest Council Tax band, it will be placed into a Band Z (the band below A). </p> <div class="mw-heading mw-heading3"><h3 id="Discretionary_reductions">Discretionary reductions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=21" title="Edit section: Discretionary reductions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under the <a href="/wiki/Welfare_Reform_Act_2012" title="Welfare Reform Act 2012">Welfare Reform Act 2012</a>, local councils were given powers to create new deduction rules for their Council Tax. As these rules replace the former statutory rebate schemes, the Act has also restricted the councils from increasing, by more than a certain amount, the net Council Tax bill for any individual who previously received a rebate. </p><p>Since 2013, explicit Council Tax discounts have been provided, now officially known as <i>Council Tax Reduction</i> schemes, though many councils market them to residents as <i>Council Tax Support</i>; the choice to market the rules as a tax cut, rather than a benefit, may be an ideological one.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2017)">citation needed</span></a></i>]</sup>. </p><p>Many local authorities choose to use similar or identical rules to the former statutory rebate schemes, while others took the opportunity to levy a small level of tax on people with low incomes.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> In particular people in receipt of the <i>Guarantee Credit</i> element of <a href="/wiki/Pension_Credit" title="Pension Credit">Pension Credit</a> (or who would meet the same qualifying rules) must continue to receive a 100% discount (that is, a Council Tax bill of £0). </p> <div class="mw-heading mw-heading2"><h2 id="Former_statutory_rebates">Former statutory rebates</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=22" title="Edit section: Former statutory rebates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Historically, a number of statutory Council Tax rebates existed. These were applied to the Council Tax account in advance of the bill being delivered to the claimant, effectively creating a discount. However, the schemes were administered by the local authority responsible for producing the relevant Council Tax bill. Though the funding was provided by central government, the Council Tax bill it rebated was paid to the local authority. </p><p>Originally using paper application forms, local authorities began to use a telephone-based application process, in the last few years of the rebate schemes. Under these latter application schemes, claimants would often contact the responsible central government department (for example, by making a <a href="/wiki/Benefit_claim" class="mw-redirect" title="Benefit claim">benefit claim</a>), who would then forward the details to the local authority. </p> <div class="mw-heading mw-heading3"><h3 id="Second_Adult_Rebate">Second Adult Rebate</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=23" title="Edit section: Second Adult Rebate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many individuals share their dwelling with members of separate households, who would ordinarily be expected to pay a share of the Council Tax bill. However, in some cases, it would not be reasonable to expect those other residents to be able to pay a full share; to assist individuals sharing with those residents, a rebate (<i>Second Adult Rebate</i>) was available, as follows: </p> <ul><li>25%, if each of the second adults are in receipt of one of <ul><li>Income-Based Jobseekers Allowance, or</li> <li>Income Support, or</li> <li>Income-Related Employment and Support Allowance, or</li> <li>Pension Credit</li></ul></li> <li>otherwise, it is based on the combined gross weekly income of all the second adults: <ul><li>15%, if under £175</li> <li>7.5%, if between £175 and £227.99</li> <li>nothing, if £228 or above</li></ul></li></ul> <div class="mw-heading mw-heading3"><h3 id="Council_Tax_Benefit">Council Tax Benefit</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=24" title="Edit section: Council Tax Benefit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">For the equivalent Northern Ireland scheme, named 'Housing Benefit', see <a href="/wiki/Domestic_rates_in_Northern_Ireland" title="Domestic rates in Northern Ireland">Domestic rates in Northern Ireland</a>.</div> <p><i>Council Tax Benefit</i> was a means-tested rebate that potentially rebated 100% of a claimant's Council Tax bill. The rebate would be reduced by a fifth of any qualifying income above a certain level; benefits did not qualify for this calculation, but most other income did. In effect, Council Tax Benefit was a rebate for people with low incomes. </p><p>The claimant could not be awarded both Council Tax Benefit and Second Adult Rebate; only the higher of the two, in relation to the claimant's circumstances, would be awarded. </p> <div class="mw-heading mw-heading4"><h4 id="Non-dependant_deductions">Non-dependant deductions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=25" title="Edit section: Non-dependant deductions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <i>non-dependant</i> is a person that the claimant is sharing accommodation with but is not a member of their own household (that is, not a partner, dependant, etc.), such as lodgers or joint tenants. Since it would be reasonable to expect non-dependants to contribute towards the Council Tax bill, Council Tax Benefit was reduced so that it only covered the claimant's hypothetical portion of the Council Tax bill. </p><p>However, no reduction was imposed if the claimant or their partner needed substantial care; this qualification was met if, and only if, the claimant was: </p> <ul><li>Registered blind, or</li> <li>In receipt of <ul><li>the Care Component (any rate) of Disability Living Allowance, or</li> <li>Severe Disablement Allowance, or</li> <li>Exceptionally Severe Disablement Allowance</li></ul></li></ul> <p>No contribution was expected from non-dependants who would themselves qualify for Council Tax benefit, were not counted towards the number of residents liable for Council Tax (for example, due to being a student), were normally resident elsewhere, or were not adults. But the remaining non-dependants were each hypothetically expected to contribute the following amounts: </p> <ul><li>£2.30 if in part-time work, otherwise</li> <li>£2.30 if weekly income is under £178</li> <li>£4.60 if weekly income is between £178 and £305.99</li> <li>£5.80 if weekly income is between £306 and £381.99</li> <li>£6.95 if weekly income is over £382</li></ul> <p>Council Tax Benefit was therefore reduced by an amount equal to these hypothetically expected contributions. </p> <div class="mw-heading mw-heading2"><h2 id="Criticisms">Criticisms</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=26" title="Edit section: Criticisms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Council tax has been criticised as regressive, as it is not based upon the occupants ability to pay, and for placing a higher burden on lower earners. Therefore, income scaled alternatives have been proposed, such as the <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a> "Scottish Service Tax" proposed by the <a href="/wiki/Scottish_Socialist_Party" title="Scottish Socialist Party">Scottish Socialist Party</a>, which is scaled into various tax rate bands depending on household income.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> In 2021, academics and thinktanks from across the political spectrum referred to council tax as a "wealth tax" on the poorer parts of Britain. The groups and academics stated that council tax needed reform based on homeowners’ ability to pay. As part of a letter sent to then chancellor <a href="/wiki/Rishi_Sunak" title="Rishi Sunak">Rishi Sunak</a> the groups stated that council tax put the "heaviest burden on the young, low-earners, and those living in less prosperous parts of the country, who typically reside in modest properties" and that it should be reformed.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="London">London</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=27" title="Edit section: London"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A report from the <a href="/wiki/Institute_for_Public_Policy_Research" title="Institute for Public Policy Research">Institute for Public Policy Research</a> (IPPR), funded by Trust for London,<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> called for significant reform of the Council Tax system in London. The report called for Council Tax to be devolved to London, for exemptions for second and empty homes to be brought to an end and for Council Tax to be replaced with a property tax which is proportional to the present-day value of homes. </p> <div class="mw-heading mw-heading3"><h3 id="Collection_of_unpaid_tax">Collection of unpaid tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=28" title="Edit section: Collection of unpaid tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Scotland_2">Scotland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=29" title="Edit section: Scotland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Scotland, criticism has been levied not so much at the principle of the tax, but at its debt collection arrangements:<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> Council Tax debts can be pursued up to 40 years later<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>e<span class="cite-bracket">]</span></a></sup> – few people will have conserved their payment receipts for such a long time and as such are unable to prove that they paid. Under <a href="/wiki/Scots_law" title="Scots law">Scots law</a>, it is the responsibility of the tax payer to prove that the tax has been paid, not for the council to prove that it has not. </p><p>John Wilson MSP presented an Enforcement of Local Tax Arrears (Scotland) Bill on 19 March 2010 in order to try to reduce this collection time from 20 to 5 years. Although Wilson's bill has not made any progress (as of August 2023<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Council_Tax&action=edit">[update]</a></sup>), a Bill was introduced in the <a href="/wiki/Scottish_Parliament" title="Scottish Parliament">Scottish Parliament</a>, the Community Charge Debt (Scotland) Bill, to stop Councils pursuing debts from the older Community Charge.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> The Bill received royal assent on 25 March 2015, and as detailed in section 1 of the Act, all Community Charge and associated liabilities were extinguished in Scotland as of 1 February 2015.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="England_and_Wales">England and Wales</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=30" title="Edit section: England and Wales"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ability to collect Council Tax debt, in line with other debts, expires six years after the amount became due unless a liability order has been granted by a magistrates' court. This six-year limit is specifically included in legislation via regulation 34(3) of the Council Tax (Administration and Enforcement) Regulations 1992.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> Once a liability order has been granted, then, unlike Scotland, there is no limit in legislation as to how long the Council Tax arrears remain outstanding. This allows a local authority to chase debts many years after the original liability order was granted. Councils can garnish wages, send bailiffs to seize property, and imprison people<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>f<span class="cite-bracket">]</span></a></sup> for three months.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Allocation_to_wrong_tax_band">Allocation to wrong tax band</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=31" title="Edit section: Allocation to wrong tax band"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An edition of the current affairs programme <i><a href="/wiki/Tonight_(1999_TV_programme)" title="Tonight (1999 TV programme)">Tonight with Trevor McDonald</a></i> on 26 January 2007<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> investigated whether millions of homes had been placed in the wrong band in the original 1991 valuation. It was shown that the banding valuations were often done by 'second gear valuations'; in other words, valuations were often done by driving past homes and allocating bands via a cursory external valuation. The programme followed case studies of a system devised by the presenter <a href="/wiki/Martin_Lewis_(financial_journalist)" title="Martin Lewis (financial journalist)">Martin Lewis</a>, published on his website in October 2006, who had received thousands back in back payments after appealing their band allocations. This "Council Tax Cashback"<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> system was said to have the potential to reach millions and received widespread publicity, likely to encourage people to challenge the system.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> There had been no information published on how many have been successful in obtaining a reduced banding until 22 November 2008 when the <i>Daily Telegraph</i>, in a news article about the campaign by Martin Lewis, stated that in the past year 97,563 properties in England and Wales had been rebanded, with 69,695 of those down-graded.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=32" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Local_income_tax" class="mw-redirect" title="Local income tax">Local income tax</a></li> <li><a href="/wiki/Window_tax" title="Window tax">Window tax</a></li> <li><a href="/wiki/Council_Tax_(New_Valuation_Lists_for_England)_Act_2006" title="Council Tax (New Valuation Lists for England) Act 2006">Council Tax (New Valuation Lists for England) Act 2006</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=33" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-lower-alpha" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">This is no longer always the case, unless a statutory <a href="#Exemptions">exemption</a> applies</span> </li> <li id="cite_note-ratio-15"><span class="mw-cite-backlink">^ <a href="#cite_ref-ratio_15-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ratio_15-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-ratio_15-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">The ratio governs the relationship between the bands. For example, a Band B property will pay 78% of the charge set for a Band D property in the same area.</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">Based on average Band D rate as of 2018<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Council_Tax&action=edit">[update]</a></sup></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">Nominal value as at 1991</span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">Councils can issue a warrant up to 20 years after the tax was due, but have a further 20 years to collect the tax after the warrant is issued. Any part of the 20 years in which to issue the warrant that is remaining is <i>not</i> added to the 20 years in which the tax can be recovered.</span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text">The power to imprison people for Council Tax non-payment now only applies in England; it formerly also applied in Wales, but was abolished in 2019.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=34" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.communities.gov.uk/publications/corporate/statistics/counciltax201112">Council tax levels set by local authorities in England – 2011–12</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111004151825/http://www.communities.gov.uk/publications/corporate/statistics/counciltax201112">Archived</a> 4 October 2011 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Communities and local government – figures released 23 March 2011</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/445085/150714_Revised_Council_Tax_Stats_Release_July_2015.pdf">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160917200115/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/445085/150714_Revised_Council_Tax_Stats_Release_July_2015.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 17 September 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">25 July</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fuploads%2Fsystem%2Fuploads%2Fattachment_data%2Ffile%2F445085%2F150714_Revised_Council_Tax_Stats_Release_July_2015.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span></span> </li> <li id="cite_note-collectiondata-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-collectiondata_3-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf">"Collection rates and receipts of council tax and non-domestic rates in England 2014–15"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151117033015/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 17 November 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Collection+rates+and+receipts+of+council+tax+and+non-domestic+rates+in+England+2014%E2%80%9315&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fuploads%2Fsystem%2Fuploads%2Fattachment_data%2Ffile%2F440177%2FCollection_Rate_Statistics_Release_July_2015.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151003042237/http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx">"Council Tax Guidelines Manual"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx">the original</a> on 3 October 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Tax+Guidelines+Manual&rft_id=http%3A%2F%2Fwww.valuationtribunal.gov.uk%2FLibraries%2FCT_Manual%2FCT_Manual.sflb.ashx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151016212750/https://dwpexamination.wordpress.com/2015/07/29/council-tax-a-new-poll-tax-for-the-poor/"><i>Council Tax: A new poll tax for the poor</i></a>, archived from <a rel="nofollow" class="external text" href="https://dwpexamination.wordpress.com/2015/07/29/council-tax-a-new-poll-tax-for-the-poor/">the original</a> on 16 October 2015</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Council+Tax%3A+A+new+poll+tax+for+the+poor&rft_id=https%3A%2F%2Fdwpexamination.wordpress.com%2F2015%2F07%2F29%2Fcouncil-tax-a-new-poll-tax-for-the-poor%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/organisations/valuation-office-agency/about">"About us - Valuation Office Agency"</a>. <i>www.gov.uk</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180222145921/https://www.gov.uk/government/organisations/valuation-office-agency/about">Archived</a> from the original on 22 February 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.uk&rft.atitle=About+us+-+Valuation+Office+Agency&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Forganisations%2Fvaluation-office-agency%2Fabout&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.westminster.gov.uk/council-tax-bands-and-rates">"Council Tax bands and rates | Westminster City Council"</a>. <i>www.westminster.gov.uk</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150922002415/https://www.westminster.gov.uk/council-tax-bands-and-rates">Archived</a> from the original on 22 September 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">20 September</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.westminster.gov.uk&rft.atitle=Council+Tax+bands+and+rates+%7C+Westminster+City+Council&rft_id=https%3A%2F%2Fwww.westminster.gov.uk%2Fcouncil-tax-bands-and-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.lambeth.gov.uk/benefits-and-council-tax/council-tax/council-tax-bands-and-rates-guide">"Council tax bands and rates – guide | Lambeth Council"</a>. <i>www.lambeth.gov.uk</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150909151300/http://www.lambeth.gov.uk/benefits-and-council-tax/council-tax/council-tax-bands-and-rates-guide">Archived</a> from the original on 9 September 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">20 September</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.lambeth.gov.uk&rft.atitle=Council+tax+bands+and+rates+%E2%80%93+guide+%7C+Lambeth+Council&rft_id=http%3A%2F%2Fwww.lambeth.gov.uk%2Fbenefits-and-council-tax%2Fcouncil-tax%2Fcouncil-tax-bands-and-rates-guide&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.theguardian.com/society/2015/aug/27/council-use-bailiffs-debts-soars-two-years-reports-charity">"Council use of bailiffs"</a>. <i>www.guardian.co.uk</i>. 26 August 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151117020547/http://www.theguardian.com/society/2015/aug/27/council-use-bailiffs-debts-soars-two-years-reports-charity">Archived</a> from the original on 17 November 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">13 November</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.guardian.co.uk&rft.atitle=Council+use+of+bailiffs&rft.date=2015-08-26&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fsociety%2F2015%2Faug%2F27%2Fcouncil-use-bailiffs-debts-soars-two-years-reports-charity&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf">"Table 7 – GOV.UK"</a> <span class="cs1-format">(PDF)</span>. <i>www.gov.uk</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151117033015/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 17 November 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">13 November</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.uk&rft.atitle=Table+7+%E2%80%93+GOV.UK&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fuploads%2Fsystem%2Fuploads%2Fattachment_data%2Ffile%2F440177%2FCollection_Rate_Statistics_Release_July_2015.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.landlords.org.uk/news-campaigns/news/council-tax">"Council tax - National Landlords Association"</a>. <i>www.landlords.org.uk</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180118010924/https://www.landlords.org.uk/news-campaigns/news/council-tax">Archived</a> from the original on 18 January 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.landlords.org.uk&rft.atitle=Council+tax+-+National+Landlords+Association&rft_id=https%3A%2F%2Fwww.landlords.org.uk%2Fnews-campaigns%2Fnews%2Fcouncil-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/1/hi/uk_politics/4262590.stm">"Council tax revaluing is shelved"</a>. <i>BBC News</i>. 20 September 2005. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20050925011142/http://news.bbc.co.uk/1/hi/uk_politics/4262590.stm">Archived</a> from the original on 25 September 2005.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Council+tax+revaluing+is+shelved&rft.date=2005-09-20&rft_id=http%3A%2F%2Fnews.bbc.co.uk%2F1%2Fhi%2Fuk_politics%2F4262590.stm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.lyonsinquiry.org.uk/index.php?leftbar=news&text=PN061206">"Lyons Inquiry Press Notice: 6 December 2006"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070928212158/http://www.lyonsinquiry.org.uk/index.php?leftbar=news&text=PN061206">Archived</a> from the original on 28 September 2007<span class="reference-accessdate">. Retrieved <span class="nowrap">15 February</span> 2007</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Lyons+Inquiry+Press+Notice%3A+6+December+2006&rft_id=http%3A%2F%2Fwww.lyonsinquiry.org.uk%2Findex.php%3Fleftbar%3Dnews%26text%3DPN061206&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-auto-17"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto_17-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto_17-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2018-to-2019">"Council Tax levels set by local authorities in England 2018 to 2019 (revised)"</a>. <i>GOV.UK</i>. 12 April 2018. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190131093017/https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2018-to-2019">Archived</a> from the original on 31 January 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">30 January</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=Council+Tax+levels+set+by+local+authorities+in+England+2018+to+2019+%28revised%29&rft.date=2018-04-12&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fstatistics%2Fcouncil-tax-levels-set-by-local-authorities-in-england-2018-to-2019&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFScottish_Government2003" class="citation web cs1">Scottish Government (1 April 2003). <a rel="nofollow" class="external text" href="https://www.gov.scot/Topics/Government/local-government/17999/counciltax">"Council Tax"</a>. <i>www.gov.scot</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180118011025/http://www.gov.scot/Topics/Government/local-government/17999/counciltax">Archived</a> from the original on 18 January 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.scot&rft.atitle=Council+Tax&rft.date=2003-04-01&rft.au=Scottish+Government&rft_id=http%3A%2F%2Fwww.gov.scot%2FTopics%2FGovernment%2Flocal-government%2F17999%2Fcounciltax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/1/hi/uk/6498653.stm">"Council tax to increase by 4.2%"</a>. <i>BBC News</i>. 27 March 2007. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20081225035022/http://news.bbc.co.uk/1/hi/uk/6498653.stm">Archived</a> from the original on 25 December 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Council+tax+to+increase+by+4.2%25&rft.date=2007-03-27&rft_id=http%3A%2F%2Fnews.bbc.co.uk%2F1%2Fhi%2Fuk%2F6498653.stm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://news.bbc.co.uk/1/hi/uk_politics/7909156.stm">"English council tax 'to rise 3%'<span class="cs1-kern-right"></span>"</a>. <i>BBC News</i>. 25 February 2009. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210410152509/http://news.bbc.co.uk/2/hi/uk_news/politics/7909156.stm">Archived</a> from the original on 10 April 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=BBC+News&rft.atitle=English+council+tax+%27to+rise+3%25%27&rft.date=2009-02-25&rft_id=http%3A%2F%2Fnews.bbc.co.uk%2F1%2Fhi%2Fuk_politics%2F7909156.stm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWainwrightMcCann2016" class="citation news cs1">Wainwright, Daniel; McCann, Phil (12 February 2016). <a rel="nofollow" class="external text" href="https://www.bbc.co.uk/news/uk-england-35501990">"<span class="cs1-kern-left"></span>'Back door' council tax rises exposed"</a>. <i>BBC News</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20171130112447/http://www.bbc.co.uk/news/uk-england-35501990">Archived</a> from the original on 30 November 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span> – via BBC.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=%27Back+door%27+council+tax+rises+exposed&rft.date=2016-02-12&rft.aulast=Wainwright&rft.aufirst=Daniel&rft.au=McCann%2C+Phil&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fnews%2Fuk-england-35501990&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://researchbriefings.parliament.uk/ResearchBriefing/Summary/SN05682">"House of Commons briefing: Council tax: local referendums"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190131040533/https://researchbriefings.parliament.uk/ResearchBriefing/Summary/SN05682">Archived</a> from the original on 31 January 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">30 January</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=House+of+Commons+briefing%3A+Council+tax%3A+local+referendums&rft_id=https%3A%2F%2Fresearchbriefings.parliament.uk%2FResearchBriefing%2FSummary%2FSN05682&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.instituteforgovernment.org.uk/explainer/local-government-funding-england">"Local government funding in England"</a>. <a href="/wiki/Institute_for_Government" title="Institute for Government">Institute for Government</a>. 10 March 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Local+government+funding+in+England&rft.pub=Institute+for+Government&rft.date=2020-03-10&rft_id=https%3A%2F%2Fwww.instituteforgovernment.org.uk%2Fexplainer%2Flocal-government-funding-england&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.citizensadvice.org.uk/housing/council-tax/paying-council-tax/#h-properties-exempt-from-council-tax">"Paying council tax"</a>. 6 January 2020. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230225010124/https://www.citizensadvice.org.uk/housing/council-tax/paying-council-tax/">Archived</a> 25 February 2023 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Citizens Advice. Accessed 7 March 2023.</span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.bailii.org/ew/cases/EWCA/Civ/2004/39.html">"Williams v Horsham District Council [2004] EWCA Civ 39 (21 January 2004)"</a>. Bailii.org. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151016212751/http://www.bailii.org/ew/cases/EWCA/Civ/2004/39.html">Archived</a> from the original on 16 October 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">5 February</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Williams+v+Horsham+District+Council+%5B2004%26%2393%3B+EWCA+Civ+39+%2821+January+2004%29&rft.pub=Bailii.org&rft_id=http%3A%2F%2Fwww.bailii.org%2Few%2Fcases%2FEWCA%2FCiv%2F2004%2F39.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text">The National Fraud Initiative 2008./2009 Members' Briefing. May 2010. Published by the Audit Commission.</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRandeep_Ramesh,_social_affairs_editor2013" class="citation news cs1">Randeep Ramesh, social affairs editor (14 January 2013). <a rel="nofollow" class="external text" href="https://www.theguardian.com/money/2013/jan/14/poorer-households-postcode-lottery-council-tax">"Poorer households face postcode lottery as council tax benefit cuts bite | Money"</a>. <i>Guardian</i>. London. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150509012923/http://www.theguardian.com/money/2013/jan/14/poorer-households-postcode-lottery-council-tax">Archived</a> from the original on 9 May 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">5 February</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Guardian&rft.atitle=Poorer+households+face+postcode+lottery+as+council+tax+benefit+cuts+bite+%26%23124%3B+Money&rft.date=2013-01-14&rft.au=Randeep+Ramesh%2C+social+affairs+editor&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fmoney%2F2013%2Fjan%2F14%2Fpoorer-households-postcode-lottery-council-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span> <span class="cs1-visible-error citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_news" title="Template:Cite news">cite news</a>}}</code>: </span><span class="cs1-visible-error citation-comment"><code class="cs1-code">|author=</code> has generic name (<a href="/wiki/Help:CS1_errors#generic_name" title="Help:CS1 errors">help</a>)</span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://scottishsocialistparty.org/scrap-council-tax/">"Scrap Council Tax: Scottish Service Tax"</a>. Scottish Socialist Party<span class="reference-accessdate">. Retrieved <span class="nowrap">28 November</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Scrap+Council+Tax%3A+Scottish+Service+Tax&rft.pub=Scottish+Socialist+Party&rft_id=https%3A%2F%2Fscottishsocialistparty.org%2Fscrap-council-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFYoung2022" class="citation news cs1">Young, Gregor (4 April 2022). <a rel="nofollow" class="external text" href="https://www.thenational.scot/news/20041940.scottish-socialist-party-launch-manifesto/">"Scottish Socialist Party launch manifesto"</a>. <i>The National</i><span class="reference-accessdate">. Retrieved <span class="nowrap">28 November</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+National&rft.atitle=Scottish+Socialist+Party+launch+manifesto&rft.date=2022-04-04&rft.aulast=Young&rft.aufirst=Gregor&rft_id=https%3A%2F%2Fwww.thenational.scot%2Fnews%2F20041940.scottish-socialist-party-launch-manifesto%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSavage2021" class="citation news cs1">Savage, Michael (14 March 2021). <a rel="nofollow" class="external text" href="https://www.theguardian.com/politics/2021/mar/14/reform-urged-for-outdated-council-tax-that-hits-poor-hardest">"Reform urged for outdated council tax that hits poor hardest"</a>. <i>The Guardian</i><span class="reference-accessdate">. Retrieved <span class="nowrap">28 November</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Guardian&rft.atitle=Reform+urged+for+outdated+council+tax+that+hits+poor+hardest&rft.date=2021-03-14&rft.aulast=Savage&rft.aufirst=Michael&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fpolitics%2F2021%2Fmar%2F14%2Freform-urged-for-outdated-council-tax-that-hits-poor-hardest&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.trustforlondon.org.uk/publications/poor-tax-reforming-council-tax-london/">"A poor tax: Reforming council tax in London"</a>. <i>Trust for London</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190528234319/https://www.trustforlondon.org.uk/publications/poor-tax-reforming-council-tax-london/">Archived</a> from the original on 28 May 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">9 June</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Trust+for+London&rft.atitle=A+poor+tax%3A+Reforming+council+tax+in+London&rft_id=https%3A%2F%2Fwww.trustforlondon.org.uk%2Fpublications%2Fpoor-tax-reforming-council-tax-london%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cas.org.uk/system/files/publications/Prescriptive%20periods%20%28amended%202010-03-18%29.pdf">"Community Charge and Council Tax Collection Periods"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/Citizens_Advice_Scotland" title="Citizens Advice Scotland">Citizens Advice Scotland</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160309204308/http://www.cas.org.uk/system/files/publications/Prescriptive%20periods%20%28amended%202010-03-18%29.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 9 March 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Community+Charge+and+Council+Tax+Collection+Periods&rft.pub=Citizens+Advice+Scotland&rft_id=http%3A%2F%2Fwww.cas.org.uk%2Fsystem%2Ffiles%2Fpublications%2FPrescriptive%2520periods%2520%2528amended%25202010-03-18%2529.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/news/uk-scotland-scotland-politics-31046827">"End of poll tax debts approved in principle by Holyrood"</a>. <i>BBC News</i>. 29 January 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20161106123651/http://www.bbc.co.uk/news/uk-scotland-scotland-politics-31046827">Archived</a> from the original on 6 November 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">12 August</span> 2023</span> – via BBC.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=End+of+poll+tax+debts+approved+in+principle+by+Holyrood&rft.date=2015-01-29&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fnews%2Fuk-scotland-scotland-politics-31046827&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text">Scottish Parliament. <i><a rel="nofollow" class="external text" href="http://legislation.gov.uk/asp/2015/3">Community Charge Debt (Scotland) Act 2015</a></i> as amended (see also <a rel="nofollow" class="external text" href="http://legislation.gov.uk/asp/2015/3/enacted">enacted form</a>), from <a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a>.</span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://legislation.gov.uk/uksi/1992/613/regulation/34/made">"The Council Tax (Administration and Enforcement) Regulations 1992: Regulation 34"</a>, <i><a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a></i>, <a href="/wiki/The_National_Archives_(United_Kingdom)" title="The National Archives (United Kingdom)">The National Archives</a>, 10 March 1992, SI 1992/613  (reg. 34)<span class="reference-accessdate">, retrieved <span class="nowrap">12 August</span> 2023</span></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=legislation.gov.uk&rft.atitle=The+Council+Tax+%28Administration+and+Enforcement%29+Regulations+1992%26%2358%3B+Regulation+34&rft.date=1992-03-10&rft_id=https%3A%2F%2Flegislation.gov.uk%2Fuksi%2F1992%2F613%2Fregulation%2F34%2Fmade&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://legislation.gov.uk/uksi/2019/220/regulation/2/made">"Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2019 [The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019]: Regulation 2"</a>, <i><a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a></i>, <a href="/wiki/The_National_Archives_(United_Kingdom)" title="The National Archives (United Kingdom)">The National Archives</a>, 11 February 2019, SI 2019/220  (reg. 2)<span class="reference-accessdate">, retrieved <span class="nowrap">12 August</span> 2023</span></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=legislation.gov.uk&rft.atitle=Rheoliadau%27r+Dreth+Gyngor+%28Gweinyddu+a+Gorfodi%29+%28Diwygio%29+%28Cymru%29+2019+%5BThe+Council+Tax+%28Administration+and+Enforcement%29+%28Amendment%29+%28Wales%29+Regulations+2019%5D%26%2358%3B+Regulation+2&rft.date=2019-02-11&rft_id=https%3A%2F%2Flegislation.gov.uk%2Fuksi%2F2019%2F220%2Fregulation%2F2%2Fmade&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/council-tax-arrears">"Pay Council Tax arrears"</a>. <i>GOV.UK</i>. Government Digital Service. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190125132416/https://www.gov.uk/council-tax-arrears">Archived</a> from the original on 25 January 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">24 January</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=Pay+Council+Tax+arrears&rft_id=https%3A%2F%2Fwww.gov.uk%2Fcouncil-tax-arrears&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation episode cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120307152955/http://www.itv.com/news/tonight_004ae25293cb8a3cc3a771af961dbcaa.html">"Council Tax Cashback"</a>. <i>Tonight</i>. ITV. 26 January 2007. Archived from <a rel="nofollow" class="external text" href="http://www.itv.com/news/tonight_004ae25293cb8a3cc3a771af961dbcaa.html">the original</a> on 7 March 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tonight&rft.pub=ITV&rft.date=2007-01-26&rft_id=http%3A%2F%2Fwww.itv.com%2Fnews%2Ftonight_004ae25293cb8a3cc3a771af961dbcaa.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.moneysavingexpert.com/council">"Council Tax Rebanding"</a>. <i>Money Saving Expert</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080807160818/http://moneysavingexpert.com/council">Archived</a> from the original on 7 August 2008.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Money+Saving+Expert&rft.atitle=Council+Tax+Rebanding&rft_id=http%3A%2F%2Fwww.moneysavingexpert.com%2Fcouncil&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.theguardian.com/money/2007/jan/25/counciltax.business">"Millions could be eligible for council tax refund"</a>. <i>The Guardian</i>. London. 25 January 2007. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220124164854/https://www.theguardian.com/money/2007/jan/25/counciltax.business">Archived</a> from the original on 24 January 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">7 June</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Guardian&rft.atitle=Millions+could+be+eligible+for+council+tax+refund&rft.date=2007-01-25&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fmoney%2F2007%2Fjan%2F25%2Fcounciltax.business&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLeach2008" class="citation news cs1">Leach, Ben (23 November 2008). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110205105418/http://www.telegraph.co.uk/finance/financetopics/recession/3507276/Thousands-of-households-in-the-wrong-council-tax-banding-it-is-claimed.html">"Thousands of households in the wrong council tax banding, it is claimed"</a>. <i>The Daily Telegraph</i>. London. Archived from <a rel="nofollow" class="external text" href="https://www.telegraph.co.uk/finance/financetopics/recession/3507276/Thousands-of-households-in-the-wrong-council-tax-banding-it-is-claimed.html">the original</a> on 5 February 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">30 April</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Daily+Telegraph&rft.atitle=Thousands+of+households+in+the+wrong+council+tax+banding%2C+it+is+claimed&rft.date=2008-11-23&rft.aulast=Leach&rft.aufirst=Ben&rft_id=https%3A%2F%2Fwww.telegraph.co.uk%2Ffinance%2Ffinancetopics%2Frecession%2F3507276%2FThousands-of-households-in-the-wrong-council-tax-banding-it-is-claimed.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACouncil+Tax" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Council_Tax&action=edit&section=35" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.opsi.gov.uk/acts/acts1992/ukpga_19920014_en_1.htm">Text of the Local Government Finance Act 1992</a></li> <li><a rel="nofollow" class="external text" href="http://www.voa.gov.uk/cti/InitS.asp?lcn=0">Check your Council Tax band</a>, from Directgov (England and Wales only)</li> <li><a rel="nofollow" class="external text" href="http://www.saa.gov.uk/">Check your Council Tax band</a>, from the Scottish Assessors Association (Scotland only)</li> <li><a rel="nofollow" class="external text" href="http://local.direct.gov.uk/LDGRedirect/index.jsp?LGSL=57&LGIL=2&ServiceName=Pay%20your%20Council%20Tax">Pay your Council Tax online</a>, from Directgov</li> <li><a rel="nofollow" class="external text" href="http://www.counciltaxadvisors.co.uk">Council Tax Arrears Resolution & Advice</a>, from Council Tax Advisors</li> <li><a rel="nofollow" class="external text" href="http://www.direct.gov.uk/en/HomeAndCommunity/YourlocalcouncilandCouncilTax/CouncilTax/index.htm">Council Tax payments, discounts and appeals</a>, from Directgov</li> <li><a rel="nofollow" class="external text" href="http://www.isitfair.co.uk">IsItFair – the UK Council Tax Protest Group</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20060717112101/http://www.axethetax.org.uk/">Axe The Tax – Liberal Democrat anti-Council Tax website</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20060925235740/http://www.hm-treasury.gov.uk/about/information/foi_disclosures/foi_counciltax_1991-2_2006.cfm">Ministerial correspondence relating to Council Tax in the financial year 1991-2</a> HM Treasury disclosure under the Freedom of Information Act</li> <li><a rel="nofollow" class="external text" href="https://www.yourshed.co.uk/">Check if you're in the right Council Tax band</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100206133845/http://council-tax-rates.com/">Full listing of rates for each council and banding information</a>. Data for year 2090/10</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080624221925/http://www.local.odpm.gov.uk/finance/ctax/ctax089.htm">Office of Deputy Prime Minister Released Council Tax Figures</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Council_Tax&oldid=1256541172">https://en.wikipedia.org/w/index.php?title=Council_Tax&oldid=1256541172</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Property_taxes" title="Category:Property taxes">Property taxes</a></li><li><a href="/wiki/Category:Local_taxation_in_England" title="Category:Local taxation in England">Local taxation in England</a></li><li><a href="/wiki/Category:Local_taxation_in_Scotland" title="Category:Local taxation in Scotland">Local taxation in Scotland</a></li><li><a href="/wiki/Category:Local_taxation_in_Wales" title="Category:Local taxation in Wales">Local taxation in Wales</a></li><li><a href="/wiki/Category:1993_establishments_in_England" title="Category:1993 establishments in England">1993 establishments in England</a></li><li><a href="/wiki/Category:1993_establishments_in_Scotland" title="Category:1993 establishments in Scotland">1993 establishments in Scotland</a></li><li><a href="/wiki/Category:1993_establishments_in_Wales" title="Category:1993 establishments in Wales">1993 establishments in Wales</a></li><li><a href="/wiki/Category:1993_in_British_politics" title="Category:1993 in British politics">1993 in British politics</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Articles_containing_potentially_dated_statements_from_2018" title="Category:Articles containing potentially dated statements from 2018">Articles containing potentially dated statements from 2018</a></li><li><a href="/wiki/Category:All_articles_containing_potentially_dated_statements" title="Category:All articles containing potentially dated statements">All articles containing potentially dated statements</a></li><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">CS1 maint: archived copy as title</a></li><li><a href="/wiki/Category:CS1_errors:_generic_name" title="Category:CS1 errors: generic name">CS1 errors: generic name</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_matches_Wikidata" title="Category:Short description matches Wikidata">Short description matches Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_February_2020" title="Category:Use dmy dates from February 2020">Use dmy dates from February 2020</a></li><li><a href="/wiki/Category:Use_British_English_from_January_2015" title="Category:Use British English from January 2015">Use British English from January 2015</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_November_2017" title="Category:Articles with unsourced statements from November 2017">Articles with unsourced statements from November 2017</a></li><li><a href="/wiki/Category:Articles_containing_potentially_dated_statements_from_August_2023" title="Category:Articles containing potentially dated statements from August 2023">Articles containing potentially dated statements from August 2023</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 10 November 2024, at 11:52<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Council_Tax&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-7fc47fc68d-hltvh","wgBackendResponseTime":180,"wgPageParseReport":{"limitreport":{"cputime":"0.602","walltime":"0.759","ppvisitednodes":{"value":5702,"limit":1000000},"postexpandincludesize":{"value":83606,"limit":2097152},"templateargumentsize":{"value":4639,"limit":2097152},"expansiondepth":{"value":23,"limit":100},"expensivefunctioncount":{"value":9,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":136964,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 657.379 1 -total"," 43.52% 286.110 2 Template:Reflist"," 24.42% 160.513 21 Template:Cite_web"," 16.79% 110.357 1 Template:UK_taxation"," 16.21% 106.540 1 Template:Sidebar"," 11.14% 73.251 1 Template:Short_description"," 6.91% 45.406 2 Template:Pagetype"," 5.89% 38.729 9 Template:Cite_news"," 5.82% 38.257 1 Template:Citation_needed"," 5.25% 34.518 1 Template:Fix"]},"scribunto":{"limitreport-timeusage":{"value":"0.328","limit":"10.000"},"limitreport-memusage":{"value":6723979,"limit":52428800}},"cachereport":{"origin":"mw-web.codfw.main-f69cdc8f6-k5cx6","timestamp":"20241122155230","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Council Tax","url":"https:\/\/en.wikipedia.org\/wiki\/Council_Tax","sameAs":"http:\/\/www.wikidata.org\/entity\/Q322148","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q322148","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2002-12-10T23:27:48Z","dateModified":"2024-11-10T11:52:12Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/4\/4d\/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg","headline":"Local taxation system"}</script> </body> </html>