Council Tax is collected to pay for local services, such as rubbish collection, libraries, fire services and the police. Council Tax does not apply in Northern Ireland where the local tax is still the rates.

Council Tax is a tax on every residential property whether it is lived in or not. The calculation of Council Tax is fairly complicated. There are a lot of exemptions and reductions which make it difficult for any individual to know what to expect or what to check when their bill arrives.


Who collects Council Tax?

Your local council collects Council Tax. In England, this is either a unitary authority or a district or borough council. In Wales and Scotland it is the unitary authority.