Council tax

The Council Tax replaced the Community Charge with effect from 1 April 1993. The Council Tax is levied on owners and occupiers of domestic property by local authorities. The level of the Council Tax is fixed by the local authorities, subject to the capping powers of central government. The Local Government Finance Act 1992 provides for certain local authorities to levy and collect the Council Tax. The Council Tax has two elements: a personal element which makes up 50" of the bill and a property element which makes up 50" of the bill. Liability for the Council Tax was not clearly established in the consultation document. It stated that: a single bill should be sent to each household. Students are exempt from Council Tax when living in halls of residence and hostels, but discounts only apply where students are solely or mainly resident in a chargeable dwelling with or without a resident who is not a student.