Council Tax Handbook

The Council Tax Handbook is the most widely used practical guide to all aspects of the council tax as it applies in England, Wales and Scotland. The handbook explains: -who is liable and who is exempt from paying council tax -how homes are valued for tax purposes and how valuations can be changed -the position of students -discounts and the new reduction schemes -the powers of local authorities tax collection, appeals, enforcement and bailiffs’ powers Fully cross-referenced to caselaw and regulations, and filled with lots of practical examples, the handbook is an indispensable guide for taxpayers, advice agency staff, housing and consumer advisers, lawyers, local authority administrators and anyone else needing to understand the council tax and its application.