Council tax

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The council tax subtopic covers local revenue raising powers of local authorities through council tax revenue. It also covers the mechanisms available to enforce payment.

The main means of local revenue raising are:

  1. •

    council tax

  2. •

    national non-domestic rates (NNDR)

Council tax was introduced as the primary source of collecting income from local residents by local authorities in England on 1 April 1993. The legislation also covers Wales, but the administration of council tax in Wales is a matter for the Welsh Assembly Government. The council tax replaced the community charge (or, as it was more commonly known, the 'poll tax') which itself had replaced Domestic Rating in April 1990. It is a local domestic property-based tax levied by billing authorities on the basis of the broad capital valuation band ...

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Most recent Council tax content

Practice notes

Council tax

Council taxWhat is council tax and what is its purpose?The council tax was introduced on 1 April 1993 as the primary source of collecting income from...
Read More >
10th Feb
Practice notes

Council tax enforcement

Council tax enforcementCouncil tax was introduced as the primary source of collecting income from local residents by local authorities in England on 1...
Read More >
10th Feb
Q&As

If a council does not serve a reminder notice or final notice in relation to council tax but issues a summons to an individual in arrears, is this valid?

If a council does not serve a reminder notice or final notice in relation to council tax but issues a summons to an individual in arrears, is this...
Read More >
8th Nov
Q&As

At what point can the local authority start charging council tax? Can a local authority charge council tax on a property prior to it receiving the final Building Control Certificate/Certificate of Completion of Works?

At what point can the local authority start charging council tax? Can a local authority charge council tax on a property prior to it receiving the...
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16th Jul
Q&As

Does a Council tax liability order disappear if the Council issue a new demand for a lesser amount?

Does a Council tax liability order disappear if the Council issue a new demand for a lesser amount?The question relates to liability orders in the...
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16th Jul
Q&As

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?The principal factor in determining council tax...
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12th Jul
Q&As

Following eviction of the registered owner of a property pursuant to a court order for sale and possession, does the party with possession become liable for council tax for the period between eviction and completion of sale to any subsequent purchaser?

Following eviction of the registered owner of a property pursuant to a court order for sale and possession, does the party with possession become...
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12th Jul
Q&As

When a property owner dies, who becomes liable to pay council tax for their home and when does that liability commence?

When a property owner dies, who becomes liable to pay council tax for their home and when does that liability commence?The principal factor in...
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12th Jul
Q&As

Where a debtor owns multiple properties, is it possible to register the liability order as a county court judgment, to enable the debt to be secured against any of their properties?

Where a debtor owns multiple properties, is it possible to register the liability order as a county court judgment, to enable the debt to be secured...
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26th Apr

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