Council tax - Revision history

Designing Buildings at 07:28, 11 January 2021

2021-01-11T07:28:44Z

← Older revision		Revision as of 07:28, 11 January 2021
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	* VAT.		* VAT.

−	[[Category:~~Policy~~]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Taxation]]	+	[[Category:DCN_Definition]] [[Category:DCN_Policy]] [[Category:Definitions]] [[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]]

Designing Buildings at 11:19, 2 October 2019

2019-10-02T11:19:26Z

← Older revision		Revision as of 11:19, 2 October 2019
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	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

−	* [[Business_rates_and_~~'reasonable_repair'~~\|Business rates and 'reasonable repair'.]]	+	* [[Business_rates_and_%27reasonable_repair%27\|Business rates and 'reasonable repair'.]]
	* Business rates.		* Business rates.
	* Capital gains tax.		* Capital gains tax.
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	* PAYE.		* PAYE.
	* Rate relief schemes.		* Rate relief schemes.
		+	* Rateable value.
	* Rates.		* Rates.
	* Stamp duty land tax SDLT.		* Stamp duty land tax SDLT.
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	* VAT.		* VAT.

−	[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]]	+	[[Category:Policy]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Taxation]]

Editor at 15:21, 4 October 2018

2018-10-04T15:21:55Z

← Older revision		Revision as of 15:21, 4 October 2018
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	Appeals about valuations or other matters can be made to the Valuation Tribunal.		Appeals about valuations or other matters can be made to the Valuation Tribunal.

−	NB Where properties are partly for business use and partly for domestic use, such as a pub or shop, where the owner lives on the premises or in a flat above the business, it may be necessary to pay both the council tax and business rates.	+	NB: Where properties are partly for business use and partly for domestic use, such as a pub or shop, where the owner lives on the premises or in a flat above the business, it may be necessary to pay both the council tax and business rates.

−	= ~~Find out more~~ =	+	= Related articles on Designing Buildings Wiki =

−	~~=== Related articles on Designing Buildings Wiki ===~~	+	* [[Business_rates_and_'reasonable_repair'\|Business rates and 'reasonable repair'.]]
−		+
−	* Business rates and 'reasonable repair'.	+
	* Business rates.		* Business rates.
	* Capital gains tax.		* Capital gains tax.
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	* PAYE.		* PAYE.
	* Rate relief schemes.		* Rate relief schemes.
		+	* Rates.
	* Stamp duty land tax SDLT.		* Stamp duty land tax SDLT.
	* Stamp duty.		* Stamp duty.

Designing Buildings at 09:07, 8 August 2017

2017-08-08T09:07:45Z

← Older revision		Revision as of 09:07, 8 August 2017
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	The council tax is a form of local property tax (LPT) collected by local councils. It was introduced in 1993 by the Local Government Finance Act 1992, when it replaced the unpopular Community Charge (Poll Tax).		The council tax is a form of local property tax (LPT) collected by local councils. It was introduced in 1993 by the Local Government Finance Act 1992, when it replaced the unpopular Community Charge (Poll Tax).

−	Very broadly, domestic properties pay the council tax, ~~whilst~~ business properties pay business rates (sometimes referred to as non-domestic rates).	+	Very broadly, domestic properties pay the council tax, whereas business properties pay business rates (sometimes referred to as non-domestic rates).

	People generally have to pay the council tax if they are 18 years old or over and own or rent a home.		People generally have to pay the council tax if they are 18 years old or over and own or rent a home.
Line 7:		Line 7:
	The amount charged is based on:		The amount charged is based on:

−	* The valuation band for the home, A-H, as valued by the Valuation Office Agency (VOA) on 1 April 1991.	+	* The valuation band for the home (A-H), as valued by the Valuation Office Agency (VOA) on 1 April 1991.
	* How much the local council charges for that band.		* How much the local council charges for that band.
	* Whether the occupant is eligible for a discount or exemption.		* Whether the occupant is eligible for a discount or exemption.

−	A ~~reduction~~ or exemption may be available if:	+	A dscount or exemption may be available if:

−	* The occupant is on a low income or ~~get~~ benefits.	+	* The occupant is on a low income or benefits.
	* They live on their own.		* They live on their own.
	* No-one else in the home counts as an adult		* No-one else in the home counts as an adult
Line 21:		Line 21:
	* It is a second home.		* It is a second home.

−	Appeals about valuations or other matters can be made to the ~~valuation tribunal~~.	+	Appeals about valuations or other matters can be made to the Valuation Tribunal.

−	NB Where properties are partly for business use and partly for domestic use, such as a pub or shop, where the owner lives on the premises or in a flat above the business, it may be necessary to pay both ~~taxes~~.	+	NB Where properties are partly for business use and partly for domestic use, such as a pub or shop, where the owner lives on the premises or in a flat above the business, it may be necessary to pay both the council tax and business rates.

−	Find out more	+	= Find out more =

−	Related articles on Designing Buildings Wiki	+	=== Related articles on Designing Buildings Wiki ===

−		+	* Business rates and 'reasonable repair'.
−		+	* Business rates.
−	Business rates and 'reasonable repair'.	+	* Capital gains tax.
−		+	* Local property tax.
−	Business rates.	+	* PAYE.
−		+	* Rate relief schemes.
−	Capital gains tax.	+	* Stamp duty land tax SDLT.
−		+	* Stamp duty.
−	Local property tax.	+	* Tax relief.
−		+	* Taxation.
−	PAYE.	+	* VAT.
−		+
−	Rate relief schemes.	+
−		+
−	Stamp duty land tax SDLT.	+
−		+
−	Stamp duty.	+
−		+
−	Tax relief.	+
−		+
−	Taxation.	+
−		+
−	VAT.	+

	[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]]		[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]]

Designing Buildings: Created page with "The council tax is a form of local property tax (LPT) collected by local councils. It was introduced in 1993 by the Local Government Finance Act 1992, when it replaced the unpopu..."

2017-08-08T09:05:21Z

Created page with "The council tax is a form of local property tax (LPT) collected by local councils. It was introduced in 1993 by the Local Government Finance Act 1992, when it replaced the unpopu..."

New page

The council tax is a form of local property tax (LPT) collected by local councils. It was introduced in 1993 by the Local Government Finance Act 1992, when it replaced the unpopular Community Charge (Poll Tax).

Very broadly, domestic properties pay the council tax, whilst business properties pay business rates (sometimes referred to as non-domestic rates).

People generally have to pay the council tax if they are 18 years old or over and own or rent a home.

The amount charged is based on:

* The valuation band for the home, A-H, as valued by the Valuation Office Agency (VOA) on 1 April 1991.
* How much the local council charges for that band.
* Whether the occupant is eligible for a discount or exemption.

A reduction or exemption may be available if:

* The occupant is on a low income or get benefits.
* They live on their own.
* No-one else in the home counts as an adult
* No-one living in the home counts as an adult.
* Everyone in the home is a full-time student.
* The home is condemned or unoccupied.
* It is a second home.

Appeals about valuations or other matters can be made to the valuation tribunal.

NB Where properties are partly for business use and partly for domestic use, such as a pub or shop, where the owner lives on the premises or in a flat above the business, it may be necessary to pay both taxes.

Find out more

Related articles on Designing Buildings Wiki

Business rates and 'reasonable repair'.

Business rates.

Capital gains tax.

Local property tax.

PAYE.

Rate relief schemes.

Stamp duty land tax SDLT.

Stamp duty.

Tax relief.

Taxation.

VAT.

[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]]