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Taxopedia  ›  C  ›  Council tax
C · Glossary

Council tax

Local authority tax on UK domestic properties; 8 bands by value.

Council tax is paid by occupiers of UK domestic properties to fund local services. Properties are placed in 8 bands (A–H) based on 1991 values. Single-occupancy gets 25% off; certain properties (students, severe mental impairment) qualify for full or partial exemption.

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