Guide to the Council Tax

Introduction

• Introduction

Council Tax

• Preliminary

• Chargeable Dwellings

• Liability to Tax

• Amounts of Tax Payable

• Administration and Appeals

• Miscellaneous

Valuation Lists

• Preliminary (Valuation)

• The Lists

• Supplemental

Setting of Council Tax

• Setting of Amounts

• Requisite Calculations

• Supplemental (Setting of Council Tax)

Precepts

• Preliminary (Precepts)

• Issue of Precepts

• Calculations by Major Precepting Authorities

• Calculations by Local Precepting Authorities

• Supplemental (Precepts)

• Greater London Authority

Limitation of Council Tax and Precepts (Capping)

• Introduction (Limitation)

• Designation and Nomination

• Designation for Year Under Construction

• Nomination

• Designation After Previous Designation

• Position After Designation

• Supplemental (Limitation)

Miscellaneous and Supplemental

• Miscellaneous and Supplemental

• Other Miscellaneous Provisions

Local Government Finance Act 1992

• Schedules 1-4 and 9

• Schedule 10: Local Government Finance

Other Relevant Statutes

• Police and Magistrates Courts Act 1994

• Local Government (Wales) Act 1994

• Greater London Authority Act 1999

Valuation Tribunal Cases

• Valuation Tribunal Cases

• Discounts

Case Law Digest

• Introduction To Case Law Digest

• Index of Cases: 1971-1991

• Index of Cases: 1992-1993

• Index of Cases: 1994

• Index of Cases: 1995-1997

• Index of Cases: 1998-2003

• Index of Cases: 2004

• Index of Cases: 2006-2008

Statutory Instruments

• S.I. 1992

• S.I. 1993

• S.I. 1994

• S.I. 1995

• S.I. 1996

• S.I. 1997

• S.I. 1998

• S.I. 1999

• S.I. 2000

• S.I. 2001

• S.I. 2002

• S.I. 2003

• S.I. 2003 (No 2613, 2010 version)

• S.I. 2004

• S.I. 2005

• S.I. 2006

• S.I. 2007

• S.I. 2008

• S.I. 2009

• S.I. 2010

Statistical Information

• Council Tax Demands and Precepts
  
• Finance and General Statistics
  
• Revenue Collection Statistics