- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 02 Oct 2019
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).
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 dscount or exemption may be available if:
- The occupant is on a low income or 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.
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.
 Related articles on Designing Buildings Wiki
Featured articles and news
Eight forms of resource optimisation.
CIOB responds to Chancellor Sunak's announcement on jobs and the economy.
Revised guide to competition rules available.
Brick slip soffit systems and intricate brick features.
An innovative engineering approach could have had tragic consequence for NYC.
Some secrets behind how canals work.
Breaking down possible steps of pre-contract management.
ICE event includes comments from Welsh Government Minister Julie James.
How to write them and what they should include.
Designing Buildings Wiki becomes the world's first website to adopt the new knowledge standard.
Assessing the most beneficial design elements.
Exploring different types of vinyl flooring.