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Council Tax in United Kingdom

Definition of Council Tax

In accordance with the work A Dictionary of Law, this is a description of Council Tax : A form of local tax levied on all private households (with some exceptions) to contribute to the cost of local government. It was introduced by the Local Government Finance Act 1992 and took effect from April 1993, replacing the *community charge. The tax is based on the capital value of the dwelling owned or rented by the occupiers. Each dwelling is assessed to see which of eight bands (A to H) it falls within. For example, dwellings worth not more than £40,000 are placed in band A, dwellings worth between £68,000 and £88,000 in band D, and dwellings worth more than £320,000 in band H. A household living in a dwelling in band A will pay two-thirds of the amount paid by those living in a dwelling in band D, and one-third of the amount paid by those living in a dwelling in band H. The amount of the charge is set by the local council. In general, all the residents of a dwelling are jointly liable to pay the tax.

The amount payable can be reduced by discounts (e.g. there is a 25% discount where only one adult occupies the property), benefits for those on low incomes, and reductions for disabilities where homes are adapted for disabled persons.



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(2015, 03). Council Tax lawi.org.uk Retrieved 12, 2021, from https://lawi.org.uk/council-tax/

03 2015. 12 2021 <https://lawi.org.uk/council-tax/>

"Council Tax" lawi.org.uk. lawi.org.uk, 03 2015. Web. 12 2021. <https://lawi.org.uk/council-tax/>

"Council Tax" lawi.org.uk. 03, 2015. Accesed 12 2021. https://lawi.org.uk/council-tax/

Agostino Von Hassell, 'Council Tax' (lawi.org.uk 2015) <https://lawi.org.uk/council-tax/> accesed 2021 December 5

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Schema Summary

  • Article Name: Council Tax
  • Author: Agostino Von Hassell
  • Description: Definition of Council Tax In accordance with the work A Dictionary of Law, this is a description of Council Tax : A form of [...]

This entry was last updated: November 6, 2020

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