council tax
A form of local tax levied on all private households (with minor exceptions) to contribute to the cost of local government. The charge is on the occupier of the dwelling (Local Government Finance Act 1992). Based on its assessed freehold value, a dwelling is allocated to one of the eight price bands (A to H). The band determines the council tax payable, the charge for the band being set by the local council.

The amount payable can be reduced by discounts (e.g. there is a 25% discount where only one adult occupies the property and a 100% discount where a dwelling is occupied solely by full-time students), benefits for those on low incomes, and reductions for disabilities where homes are adapted for disabled persons. Council tax is a personal charge. When ownership of a property is transferred, the liability to unpaid council tax remains with the person on whom it was assessed.

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