ABSTRACT
This chapter examines the practical property management aspects of council tax. It identifies the treatment of leases and tenancies of property under council tax. The chapter reviews rents and council tax and describes council tax and houses in multiple occupation. It also establishes the concerns which arise with vacant property. The annual cost of running a home includes the cost of council tax. A prudent buyer of an existing or new house or flat should seek information about the property's present council tax band. A composite property is a building which is essentially a non-domestic property with residential accommodation, such as, a schoolkeeper's flat, within it. Normally, the occupying lessee or tenant of a dwelling is liable to pay council tax. The manager of vacant property will need to "fit" the property into the appropriate category for the payment of or exemption from council tax.
