Finance and Asset Management Service
COUNCIL TAX
Council Tax was introduced
in 1993 as a replacement for the Community Charge (Poll Tax). Government
grants fund 80% of Council expenditure and Council Tax provides the remaining
20%.
The Council Tax year starts
on 1st April and a Council Tax bill is issued to every household during
March. Owner/occupiers and tenants are usually liable for payment. The
responsibility for empty properties usually lies with the owners. Married
couples, and people living together as man and wife, are jointly liable
for Council Tax.
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