Council Tax

Introduced in the [Local Government Finance Act 1992] (http://www.legislation.gov.uk/ukpga/1992/14/contents), Council Tax is a tax on domestic property.

There are eight council tax bands (A to H) for which a property will fall into one of based on the property value as determined by the [Valuation Office Agency] (https://www.gov.uk/government/organisations/valuation-office-agency).

The amount of council tax owed for each band is determined by each [local authority] (/glossary/local-planning-authority) and various discount or reduction schemes apply, such as a discount for sole occupancy.