Glossary · Bills
Council Tax
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Definition: A local tax in England, Wales and Scotland based on the band your home was placed in. Northern Ireland uses domestic rates instead.
Bands in England and Scotland use 1991 valuations; Wales uses 2003 valuations. A 25% single-person discount applies if you live alone; full reduction or exemption applies for students, severely mentally impaired residents and empty/uninhabitable homes. You can challenge your band with the VOA (England/Wales) or SAA (Scotland).
Primary source: gov.uk/council-tax