The Council Tax is charged on all
domestic property and is payable to the local council by the main
resident, or in certain circumstances by the owner, of every
dwelling in the council's area. The Valuation Officer places every
dwelling within a number of valuation bands and the council sets
the tax level each year for dwellings in Band D. The
tax for the other bands is a fraction or
multiple of that middle band.
In specified circumstances a
dwelling can be either exempted from the council tax or have the
amount due reduced by the award of a discount. There are schemes to
assist taxpayers on low incomes or where a disabled person is a
resident. All taxpayers are assumed to pay by 10 monthly
instalments and there are provisions for recovering unpaid amounts
through the Courts. The taxpayer has extensive rights of appeal
that are heard by the independent Valuation Tribunal.
The council tax is subject to a
large amount of legislation and regulation and you can view the
replies to some of the
most frequently asked questions.
The following are the most
frequently asked questions about the council tax and you can
'click' on any of them to see the replies. Between them the replies
will deal with most if not all the points you are likely to want to
know. We have tried to present the replies in layers with the
initial information being of a high level and giving you the choice
as to how far 'down' you go in obtaining greater detail by clicking
on the various links.