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Flashcards in Council Tax Deck (6)
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When was council tax introduced

Enacted through the LGFA 1992 and came into force 1st April 1993


What bands are there

Properties were banded in categories A-H based on capital value


Who is liable for council tax

Liability lies with the resident of the dwelling, this extends to licences however if vacant the owner will be liable


What is the AVD for council tax



When is a band altered

A band is usually changed due to a material increase, this is an increase in value due to any building which has required planning permission. Band altering does not take into account changes in locality


Name some reliefs

- Single resident’s relief (25%)
- Student exemption
- Children or persons who are severely mentally impaired are exempt
- Second homes
- Unoccupied premises