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Flashcards in Council Tax Deck (6)
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1

When was council tax introduced

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

2

What bands are there

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

3

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

4

What is the AVD for council tax

01-APR-1991

5

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

6

Name some reliefs

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