ABSTRACT
This chapter examines the nature of and eligibility for council tax benefit. It describes the main types of council tax benefit, identifies eligible claimants, and shows how a claim may be made. From 1993 financial support in the form of council tax benefit towards the cost of council tax has been available to eligible households on a low income. Any payment of council tax benefit follows a claim being made by an eligible individual. It is submitted to the billing authority responsible for collecting the council tax. Only one claim may be made by a couple, that is, either party may claim for the two of them — they decide. Where joint tenants are not couples, it will be assumed for the purpose of calculating benefit, that each liable party is responsible for his or her proportion of the council tax. Anyone who has more than £16,000 of assessed capital is not entitled to council tax benefit.
