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  1. Digital Land
  2. Glossary
  3. Council Tax

Council Tax

Introduced in the Local Government Finance Act 1992, 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.

The amount of council tax owed for each band is determined by each local authority and various discount or reduction schemes apply, such as a discount for sole occupancy.