This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book provides a clear, concise and practical guide to the law of rating and council tax in England and Wales. It deals with the law of non-domestic rates and council tax. The book also deals with the means available to a ratepayer who wishes to recover rates from a billing authority when he believes he has made an overpayment. The NDR Collection Regulations 1989 provide an automatic right to a refund where rates have been demanded and the amount paid is found to be in excess of the amount properly payable. The book deals with liability to council tax. Liability will fall on the resident who has the strongest title to occupy the dwelling. If there are no residents, it will in normal circumstances fall on the owner.