Council Tax Handbook

The Council Tax Handbook is the definitive practical guide to all aspects of the council tax as it applies in England, Scotland and Wales. Since the previous edition (1997) there have been many changes in the field, and so the new edition has been completely revised and updated. Anyone advising on or administering the council tax will need to replace old editions to ensure that they have reliable information to hand. The fourth edition incorporates all changes to law and practice, including recent case law. The Council Tax Handbook explains: - which homes are subject to the tax and which are exempt - how homes are valued for tax purposes and how valuations can be changed - who has to pay and how the tax is worked out - the discounts available to those who live alone and others - other ways in which the tax bill may be reduced for e.g. people with disabilities, those on low incomes - the powers of the billing or levying authority to obtain and provide information - tax collection, enforcement and appeals This authoritative and accessible handbook includes practical examples, and is fully indexed and cross-referenced to law and regulations. The Council Tax Handbook is the standard guide for use by taxpayers, Citizens Advice Bureaux, housing and consumer advisers, local authority administrators and advisers, welfare rights workers, solicitors and others needing to understand the scheme.