ABSTRACT
This chapter aims to briefly introduce council tax in Great Britain and domestic rating in Northern Ireland. It examines the nature of the government's role and activities in local taxation. The chapter describes the role of the listing officer's function of assessment. It then outlines the way in which council tax is administered by billing authorities and others. The chapter also describes the roles of the courts, tribunals and ombudsmen and considers domestic rating in Northern Ireland. In broad terms council tax is paid to local councils by local people, mainly occupiers of dwellings, for the services that local authorities and other bodies provide. About £20 billion in council tax is collected by the local government authorities, they are called "billing authorities" in England and Wales and "levying authorities" in Scotland. Several issues arise from the balance of funding in terms of local and central sources. Two linked issues are: the accountability issue and the "gearing" problem.
