ABSTRACT
Many government and non-government organisations, officials, offices and others have a direct involvement in council tax. This chapter explains the work of the principal government organisations which have powers and duties for council tax. It considers the roles of official, independent bodies, that is, non-government bodies such as the ombudsmen. The chapter examines how local government finance is raised. The Scottish Parliament and the National Assembly for Wales have responsibilities for local taxation. The Scotland Act 1998 gives the Scottish Parliament power to change local taxation in Scotland. Her Majesty's (HM) Treasury provides the link between the government's economic policies and the supervision of financial management of local government within the economy. The Office of the Deputy Prime Minister (ODPM) has responsibility for local government and is, therefore, is concerned with several aspects of the council tax regime, including: policy developments, valuation tribunals, and so on.
