What is Council Tax?
Council Tax is the current form of local taxation for domestic
properties which local authorities use to raise money to pay for
around 20% of the cost of local services such as Education, Social
Services, Refuse Collection and so on.
Council Tax is a property tax with a personal element. The
property element is based on the property's valuation band (see
Valuation bands). The personal element
takes into account the number of people aged over 18 living in a
property, and allows for a discount to be granted in some
circumstances.