Subjects:

Local Government Law

The Council Tax Handbook is the most widely used practical guide to all aspects of the council tax as it applies in England, Wales and Scotland.

With the help of examples, tables, legal references and a comprehensive index, the Council Tax Handbook explains all aspects of the tax including:

• which homes are eligible and which are exempt from council tax
• how homes are valued for tax purposes and how valuations can be changed
• who has to pay and how the tax is worked out
• the discounts available to those who live alone and others
• other ways in which the tax bill may be reduced e.g. for people with disabilities, those on low incomes
• the powers of the billing or levying authority to obtain and provide information
• tax collection, appeals, enforcement and bailiffs’ powers