Council Tax

Council Tax is not a direct payment for services and is therefore payable whether or not those services are actually used.

Council Tax is charged on domestic properties only. Council Tax banding gives rise to a charge. The Council Tax is based on the market value as at 1 April 1991 (not the current value).

The Council is obliged to charge the liable person based on the band as instructed by the Valuation Officer until such time that the VO instructs otherwise.

The Council Tax is a property-based tax, with a personal element. The basis of the tax is that a property is occupied by two adult residents (over 18 years of age). In such a case, half the tax will relate to the property element and half to the personal element.

If there are more than two adult residents, the amount payable per property will remain the same. However if there is only one resident, a discount of 25% will be allowed. This discount will also apply if all but one of the adult residents are not counted for the purposes of Council Tax.

Article		Description
	Council Tax - Who Should Pay?	Information to explain how the Council Tax is charged
	Council Tax - What Band Is My Home In?	Here you can find out what band your home is in
	Council Tax - How Can I Make Payments?	Information on the many ways to make your payments
	Council Tax - How Can I Reduce the Amount I Pay?	Information on the different ways that you may be able to reduce your bill
	Direct Debit - The Easiest Way to Pay	To download a Direct Debit Form
	Council Tax - What Will Happen If I Do Not Pay?	Information relating to the action taken for non-payment of your Council Tax bill
	Council Tax - Attachment of Earnings Information for Employers	Information regarding making deductions from your employees earnings.
	Council Tax - Discounts	Questions about Discounts
	Council Tax - Final Notice	Questions about Final Notices
	Council Tax - Why Have I Received a Bankruptcy Demand	Information about Bankruptcy Notices
	Data Protection - Council Tax
	Recharge Policy Factsheet	Our policy for recharging our costs to tenants for work which is their responsibility