Council tax


Produced in partnership with Alan Murdie of Council Tax Legal Services
Practice notes

Council tax


Produced in partnership with Alan Murdie of Council Tax Legal Services

Practice notes
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This Practice Note summarises all aspects of council tax. It explains the role of the Valuation Office Agency (VOA), outlining the council tax valuation bands and possible appeals against them. This Practice Note also highlights the exemptions and discounts that can be applied, and the process for billing and appeals.

What is council tax and what is its purpose?

The council tax was introduced on 1 April 1993 as the primary source of collecting income from local residents by local authorities in England. The legislation also covers Wales but the administration of council tax in Wales is a matter for the Welsh Assembly Government. The council tax replaced the community charge (or, as it was more commonly known, the 'poll tax') which itself had replaced domestic rating in April 1990.

Council tax is a local domestic property-based tax levied by billing authorities on the basis of the broad capital valuation band to which a property has been allocated. Various discounts, exemptions and reductions in valuations are provided for. A council tax benefits scheme is in operation to

Alan Murdie
Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable organisations.

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Council tax definition
What does Council tax mean?

A local tax on residential dwellings which goes towards paying for the services provided both by the local authority that collects it, known as the billing authority, and other authorities in the area, known as preceptors.

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