The CIPFA Benefits and Revenues Service has produced a briefing on CLG's consultation and its implications.
The government is consulting on a proposal to give residents a veto over increases in council tax.
HM Treasury has published the Budget 2010, setting out the government's taxation and spending plans for the next five years.
According to CIPFA, council tax will rise this year by the smallest amount since the tax was introduced in 1993.
Statistics on the council tax base for 2009 have been released.