46:
1977:, published on his website in October 2006, who had received thousands back in back payments after appealing their band allocations. This "Council Tax Cashback" system was said to have the potential to reach millions and received widespread publicity, likely to encourage people to challenge the system. There had been no information published on how many have been successful in obtaining a reduced banding until 22 November 2008 when the
1958:
Enforcement) Regulations 1992. Once a liability order has been granted, then, unlike
Scotland, there is no limit in legislation as to how long the Council Tax arrears remain outstanding. This allows a local authority to chase debts many years after the original liability order was granted. Councils can garnish wages, send bailiffs to seize property, and imprison people for three months.
1906:, which is scaled into various tax rate bands depending on household income. In 2021, academics and thinktanks from across the political spectrum referred to council tax as a "wealth tax" on the poorer parts of Britain. The groups and academics stated that council tax needed reform based on homeowners’ ability to pay. As part of a letter sent to then chancellor
422:
later, the value they would have had then) above £320,000, and so the tax stops increasing after this point. Therefore, the tax has been criticised for being disproportionate, with those in more expensive houses not paying as much as those in smaller houses as a proportion of the value of the house, and has therefore been called a "new poll tax for the poor".
1923:(IPPR), funded by Trust for London, called for significant reform of the Council Tax system in London. The report called for Council Tax to be devolved to London, for exemptions for second and empty homes to be brought to an end and for Council Tax to be replaced with a property tax which is proportional to the present-day value of homes.
378:. Each property is assigned one of eight bands in England and Scotland (A to H), or nine bands in Wales (A to I), based on property value, and the tax is set as a fixed amount for each band. The higher the band, the higher the tax. Some property is exempt from the tax, and some people are exempt from the tax, while some get a discount.
1722:, local councils were given powers to create new deduction rules for their Council Tax. As these rules replace the former statutory rebate schemes, the Act has also restricted the councils from increasing, by more than a certain amount, the net Council Tax bill for any individual who previously received a rebate.
1972:
on 26 January 2007 investigated whether millions of homes had been placed in the wrong band in the original 1991 valuation. It was shown that the banding valuations were often done by 'second gear valuations'; in other words, valuations were often done by driving past homes and allocating bands via a
1842:
is a person that the claimant is sharing accommodation with but is not a member of their own household (that is, not a partner, dependant, etc.), such as lodgers or joint tenants. Since it would be reasonable to expect non-dependants to contribute towards the
Council Tax bill, Council Tax Benefit was
1696:
Some people are automatically disregarded when counting the number of residents for this purpose, such as full-time students. The legislation also provides that, to count as a resident of a property, an individual should have the property as their sole or main residence; case law has established that
1607:
All persons normally resident in a property are counted for
Council Tax liability. However, certain classes of person are treated as 'disregarded persons'. Such persons do not count towards occupancy. If a property is occupied entirely by disregarded persons then it is taxed as an empty property (50%
421:
based on the value of the property; the higher the value of the property, the higher the amount of tax levied irrespective of the number of inhabitants at the property (except the reduction allowed for single tenancy). However, there is only one band for properties valued (in 1991 or, for those built
1949:, the Community Charge Debt (Scotland) Bill, to stop Councils pursuing debts from the older Community Charge. The Bill received royal assent on 25 March 2015, and as detailed in section 1 of the Act, all Community Charge and associated liabilities were extinguished in Scotland as of 1 February 2015.
1868:
No contribution was expected from non-dependants who would themselves qualify for
Council Tax benefit, were not counted towards the number of residents liable for Council Tax (for example, due to being a student), were normally resident elsewhere, or were not adults. But the remaining non-dependants
1753:
Historically, a number of statutory
Council Tax rebates existed. These were applied to the Council Tax account in advance of the bill being delivered to the claimant, effectively creating a discount. However, the schemes were administered by the local authority responsible for producing the relevant
1709:
If a property has been adapted to meet the needs of a disabled occupant, then, after applying in writing, and provided the adaptations are of a certain extent, the property will be rebanded to the band immediately below its normal
Council Tax band. If the property was in the lowest Council Tax band,
1310:
In addition, the law has been changed, so that councils cannot increase
Council Tax by an amount higher than a cap specified by the government (currently 3%), without holding a local referendum to approve the change; so far only one council has invoked such a referendum, but many have raised Council
620:
The government had planned to revalue all properties in
England in 2007, which would have been the first revaluation since 1993, but in September 2005, it was announced that the revaluation in England would be postponed until "after the next election". At the same time, the terms of reference of the
1957:
The ability to collect
Council Tax debt, in line with other debts, expires six years after the amount became due unless a liability order has been granted by a magistrates' court. This six-year limit is specifically included in legislation via regulation 34(3) of the Council Tax (Administration and
1936:
In
Scotland, criticism has been levied not so much at the principle of the tax, but at its debt collection arrangements: Council Tax debts can be pursued up to 40 years later – few people will have conserved their payment receipts for such a long time and as such are unable to prove that they paid.
1306:
The subsequent Coalition government made an effort to get councils to freeze Council Tax rates, gradually eroding the above inflation increases via ordinary inflation. This was achieved by offering councils large grants in return for freezing their Council Tax rate; for example, in some years these
611:
To calculate the Council Tax for a particular property, a ratio is then applied. A Band D property will pay the full amount, whereas a Band H property will pay twice that. Note there is no upper limit for band H. This means that in reality, someone who lives in a multimillion-pound mansion will pay
1826:
was a means-tested rebate that potentially rebated 100% of a claimant's Council Tax bill. The rebate would be reduced by a fifth of any qualifying income above a certain level; benefits did not qualify for this calculation, but most other income did. In effect, Council Tax Benefit was a rebate for
1757:
Originally using paper application forms, local authorities began to use a telephone-based application process, in the last few years of the rebate schemes. Under these latter application schemes, claimants would often contact the responsible central government department (for example, by making a
1770:
Many individuals share their dwelling with members of separate households, who would ordinarily be expected to pay a share of the Council Tax bill. However, in some cases, it would not be reasonable to expect those other residents to be able to pay a full share; to assist individuals sharing with
632:
Between the wholesale revaluations, a major change to a property (such as an extension, or some major blight causing loss of value) can trigger a revaluation to a new estimate of the value the property would have reached if sold in 1991. If such a change would result in an increase in value, then
476:
The precepting authorities are councils from other levels of local government such as county or parish councils and other agencies. In metropolitan counties where there is no county council, the joint boards are precepting authorities. There may be precepting authorities for special purposes that
624:
In Wales, tax bills based on the property revaluations use 2003 prices issued in 2005. Because of the surge in house prices over the late 1990s and early 2000s, more than a third of properties in Wales found themselves in a band higher than under the 1991 valuation. Some properties were moved up
1700:
As part of the National Fraud Initiative, every other year, the Audit Commission analyses metadata deriving from Council Tax accounts together with the full electoral register to produce lists of people it believes should be subjected to an investigation on the basis that there is a risk that a
1566:
Other classes existed historically and are no longer mandatory. Councils may still offer 100% discount; some discount or no discount at all at their discretion. Once a property has been vacant for over 2 years, they have the right to levy a surcharge of up to an additional 50% on the standard
412:
The tax is a mix of a property tax and a personal tax. Generally, where two or more persons reside in a dwelling the full tax is payable. If one person resides in the dwelling then 75% is payable. An empty dwelling attracts only a 50% charge unless the billing authority has made a determination
441:
An area that is facing growing attention is the number of households that are falling into arrears with their Council Tax payments. The ordinary route for councils to chase unpaid debts is to apply to a magistrates' court for a liability order. If a liability order is granted, the council can
1159:
Due to the different make-up of each council area, Council Tax rates can vary quite a bit between different local authorities. This is less noticeable in parts of the country like Scotland, where band D rates in 2011 varied from a low of £1,024 (in the Western Isles) to a high of £1,230 (in
590:
Each dwelling is allocated to one of eight bands coded by letters A to H (A to I in Wales) on the basis of its assumed capital value (as at 1 April 1991 in England and Scotland, 1 April 2003 in Wales). Newly constructed properties are also assigned a nominal 1991 (2003 for Wales) value.
628:
However, a large shift of properties between bands will cause a shift in the allocation of the charge between bands, and the tax levied for each particular band will then drop, as the total amount collected will remain the same for each authority (see "calculation of amount" above).
1944:
John Wilson MSP presented an Enforcement of Local Tax Arrears (Scotland) Bill on 19 March 2010 in order to try to reduce this collection time from 20 to 5 years. Although Wilson's bill has not made any progress (as of August 2023), a Bill was introduced in the
1339:
Some dwellings are automatically exempt from Council Tax liability; these are officially organised into a number of distinct classes. Most of these exemption classes only apply when the property is completely unoccupied; these are as follows:
1736:
Many local authorities choose to use similar or identical rules to the former statutory rebate schemes, while others took the opportunity to levy a small level of tax on people with low incomes. In particular people in receipt of the
607:
properties. Each collecting authority then adds together the Band D amounts for their area (or subdivisions of their area in the case, for example, of civil parish council precepts) to reach a total Band D Council Tax bill.
1897:
Council tax has been criticised as regressive, as it is not based upon the occupants ability to pay, and for placing a higher burden on lower earners. Therefore, income scaled alternatives have been proposed, such as the
3123:
1910:
the groups stated that council tax put the "heaviest burden on the young, low-earners, and those living in less prosperous parts of the country, who typically reside in modest properties" and that it should be reformed.
2063:
Councils can issue a warrant up to 20 years after the tax was due, but have a further 20 years to collect the tax after the warrant is issued. Any part of the 20 years in which to issue the warrant that is remaining is
625:
three or even four bands with consequent large increases in the amount of Council Tax demanded. Some properties were moved into new Band I at the top of the price range. Only 8% of properties were moved down in bands.
594:
Each local authority sets a tax rate expressed as the annual levy on a Band D property inhabited by two liable adults. This decision automatically sets the amounts levied on all types of households and dwellings. The
2123:
2355:
2169:
1634:
a spouse, partner or dependent of either of the above two classes who is not a British citizen and is prohibited from working or claiming benefit by the immigration rules (but N above may apply).
566:
These all set their precepts independently. Each of the levying authorities sets a precept (total amount) to be collected for households in their area. This is then divided by the number of
2988:"Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2019 [The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019]: Regulation 2"
2469:
381:
In 2011, the average annual levy on a property in England was £1,196 (equivalent to £1,841 in 2023). In 2014–15, the tax raised enough money to cover 24.3% of council expenditure.
2322:
2878:
3131:
1657:
living in a hostel which provides care or treatment because of old-age; physical or mental disability; past or present alcohol or drug dependence; past or present mental illness.
1625:
a school or college leaver aged under 20 who left after 30 April in any year (disregarded until 1 November in the same year even if employed and counts toward exemption N above).
1981:, in a news article about the campaign by Martin Lewis, stated that in the past year 97,563 properties in England and Wales had been rebanded, with 69,695 of those down-graded.
1830:
The claimant could not be awarded both Council Tax Benefit and Second Adult Rebate; only the higher of the two, in relation to the claimant's circumstances, would be awarded.
2292:
1315:
policy, has led councils to have a real-terms cut in spending power of more than 10% in 2021–22 compared to 2009–10, which has inevitably led to service reductions and cuts.
3201:
2116:
1326:
to acquire funding somewhat in accordance with central government priorities. Subsequently, by 2013, the Scottish Government froze Council Tax rates for the fourth time.
2721:
1693:. Though it is often concluded that the full Council Tax charge must, therefore, be based on two or more adults being resident at a property, this is not strictly true.
2204:
2344:
2162:
599:
property total is calculated by adding together the number of properties in each band and multiplying by the band ratio. So 100 Band D properties will count as 100
2845:
1389:
Where the previous occupant(s) have died and their estate has been granted probate or letters of administration (up to 6 months - 50% of tax applies thereafter)
384:
Council Tax is difficult to avoid or evade and therefore has one of the highest collection rates of any tax, with in-year collection rates of 97.0% in 2014–15.
2000:
2099:
1421:
Where the previous occupant(s) have moved elsewhere in order to provide personal care to a 3rd party, and the dwelling had been their sole or main residence.
1311:
Tax as close to the cap as they can get without passing it (for example, by 2.99%). This limit, combined with falling grants from central government due to
2036:
The ratio governs the relationship between the bands. For example, a Band B property will pay 78% of the charge set for a Band D property in the same area.
1846:
However, no reduction was imposed if the claimant or their partner needed substantial care; this qualification was met if, and only if, the claimant was:
2186:
578:
In general terms: The occupiers of a property are liable, regardless of tenure, or the owners if the property is unoccupied, except if the property is a
2660:
2232:
2617:
2500:
2436:
3048:
2077:
The power to imprison people for Council Tax non-payment now only applies in England; it formerly also applied in Wales, but was abolished in 2019.
1520:
within a single overall property, within which at least one person who would otherwise be liable has a relevant association with a visiting force.
3173:
2656:
2812:
3100:
2461:
1413:
Where the previous occupant(s) have moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence.
2911:
2314:
1473:
The remaining exemption classes apply not only when the property is unoccupied, but also when certain categories of people are living there:
1160:
Aberdeen), but the effect can be more pronounced in parts of England. For example, the 2018 rates in London had this sort of distribution:
2867:
2388:
1754:
Council Tax bill. Though the funding was provided by central government, the Council Tax bill it rebated was paid to the local authority.
1445:
Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy.
2262:
2148:
1590:
Vacant dwellings where major repair works or structural alterations are required, underway or recently complete (up to twelve months).
2560:
3258:
3218:
2284:
3185:
2681:
3253:
1631:
a foreign language assistant on the official British Council programme (but N above may apply as this counts as being a student).
123:
118:
2418:
1373:
Where the previous occupant(s) have moved into a hospital or care home, and the dwelling had been their sole or main residence.
2997:
2966:
2713:
1941:, it is the responsibility of the tax payer to prove that the tax has been paid, not for the council to prove that it has not.
442:
undertake enforcement action. In 2014–15, the court and administration costs in relation to Council Tax debt increased by 17%.
396:). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a
153:
408:
The Valuation Tribunal Service has cleared up many previous doubts regarding the exact nature of Council Tax and states that:
3263:
342:
81:
1745:(or who would meet the same qualifying rules) must continue to receive a 100% discount (that is, a Council Tax bill of £0).
2591:
2210:
1920:
17:
86:
3243:
1974:
45:
2837:
2786:
3238:
2639:
2530:
1817:
1540:
and who would otherwise be liable to pay Council Tax, or on exclusion of such occupants would be in exemption class N.
498:
316:
296:
229:
1365:
Where the previous occupant(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax.
3268:
471:
367:
148:
3026:
1467:
which, due to planning restrictions, cannot be let separately from other parts of the same single overall property.
3248:
2096:
1701:
discount is being received when an adult who does not fail to be disregarded is actually resident in the dwelling.
1689:
A fixed discount, currently set at 25%, is available when there are fewer than two residents; this is known as the
133:
128:
3078:
1498:
A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers.
113:
36:
2190:
1889:
Council Tax Benefit was therefore reduced by an amount equal to these hypothetically expected contributions.
621:
Lyons Inquiry were extended and the report date pushed out to December 2006 (subsequently extended to 2007).
512:
2224:
3212:
2613:
2492:
825:, based on 2003 valuations. In addition to revising the band boundaries upwards, an extra band was added.
579:
3196:
2432:
1560:
occupied by a dependant relative of a person in another dwelling within the same single overall property.
2702:
The National Fraud Initiative 2008./2009 Members' Briefing. May 2010. Published by the Audit Commission.
1968:
822:
103:
3056:
570:
properties in the authority's area (county, district, national park, etc.) to reach the Band D amount.
540:
311:
1973:
cursory external valuation. The programme followed case studies of a system devised by the presenter
1300:
455:
335:
301:
265:
3092:
2903:
2874:
2643:
1903:
1648:
1537:
494:
459:
371:
1733:; the choice to market the rules as a tax cut, rather than a benefit, may be an ideological one..
3233:
1719:
558:
426:
306:
260:
3156:
2380:
275:
138:
65:
2956:
2749:
2987:
2254:
1843:
reduced so that it only covered the claimant's hypothetical portion of the Council Tax bill.
234:
163:
502:
451:
328:
270:
1381:
Where the previous occupant(s) have died (lasts for as long as it takes until F2 applies)
8:
1946:
1323:
224:
203:
183:
143:
91:
2763:
2163:"Collection rates and receipts of council tax and non-domestic rates in England 2014–15"
2992:
2961:
2943:
2737:
2714:"Poorer households face postcode lottery as council tax benefit cuts bite | Money"
2677:
1725:
Since 2013, explicit Council Tax discounts have been provided, now officially known as
430:
193:
158:
98:
2957:"The Council Tax (Administration and Enforcement) Regulations 1992: Regulation 34"
1307:
grants were equal to the amount that would have been gained by a 1% Council Tax rise.
2552:
2410:
2142:
1796:
otherwise, it is based on the combined gross weekly income of all the second adults:
1641:
1637:
a young person on a government training scheme or in certain kinds of apprenticeship.
1548:
A dwelling in which at least one person who would otherwise be liable is a diplomat.
633:
re-banding will only take effect when the property is sold or otherwise transferred.
255:
239:
1990:
516:
219:
2678:"Williams v Horsham District Council [2004] EWCA Civ 39 (21 January 2004)"
1640:
a prisoner or someone who has been detained for deportation or detained under the
2664:
2583:
2103:
1899:
1601:
A vacant dwelling (i.e. empty and substantially unfurnished) (up to six months).
1429:
Where the owner is a student, who last lived in the dwelling as their main home.
1319:
418:
168:
1628:
a full-time student on a qualifying course of education (but N above may apply).
462:, i.e. the lowest tier of local government aside from parishes and communities.
3202:
Ministerial correspondence relating to Council Tax in the financial year 1991-2
2939:
2462:"Council Tax levels set by local authorities in England 2018 to 2019 (revised)"
1742:
544:
530:
520:
375:
1490:
A hall of residence provided predominantly for the accommodation of students.
173:
3227:
1759:
1619:
554:
3161:
2522:
3070:
363:
198:
188:
3124:"Thousands of households in the wrong council tax banding, it is claimed"
3018:
1907:
1816:
For the equivalent Northern Ireland scheme, named 'Housing Benefit', see
1516:
1463:
477:
cover an area as small as a few streets or as large as an entire county.
60:
2934:
1995:
1869:
were each hypothetically expected to contribute the following amounts:
1697:
no single test may be used to determine whether this condition is met.
178:
3179:
2711:
1938:
1312:
612:
three times more than someone in a bedsit, which falls into Band A.
1009:
582:, in which case the landlord is liable for paying the Council Tax.
359:
2106:
Communities and local government – figures released 23 March 2011
647:
2097:
Council tax levels set by local authorities in England – 2011–12
1856:
the Care Component (any rate) of Disability Living Allowance, or
1405:
Where the future occupant would be minister(s) of any religion.
1663:
a live-in carer (exemption J may apply to their original home).
1536:
A dwelling occupied only by a person, or people, who is or are
1303:, average Council Tax rates rose dramatically above inflation.
3213:
Full listing of rates for each council and banding information
3207:
2813:"Reform urged for outdated council tax that hits poor hardest"
1762:), who would then forward the details to the local authority.
1437:
Where the dwelling has been repossessed by a mortgage lender.
392:
Council Tax is collected by the local authority (known as the
1654:
a long-term patient in a hospital or resident in a care home.
1608:
discount) unless it otherwise qualifies for total exemption.
818:
417:
At the bottom and middle end of the market, Council Tax is a
3219:
Office of Deputy Prime Minister Released Council Tax Figures
3191:
3204:
HM Treasury disclosure under the Freedom of Information Act
2614:"House of Commons briefing: Council tax: local referendums"
1779:
25%, if each of the second adults are in receipt of one of
1357:
Furnished dwellings owned by a charity (up to six months).
1318:
Although local government policy is a devolved matter, the
603:
properties, whereas 100 Band C properties will count as 89
1729:
schemes, though many councils market them to residents as
3170:, from the Scottish Assessors Association (Scotland only)
3167:
2904:"End of poll tax debts approved in principle by Holyrood"
2712:
Randeep Ramesh, social affairs editor (14 January 2013).
2255:"Council Tax bands and rates | Westminster City Council"
2068:
added to the 20 years in which the tax can be recovered.
3197:
Axe The Tax – Liberal Democrat anti-Council Tax website
2285:"Council tax bands and rates – guide | Lambeth Council"
374:(also known as "poll tax"), which in turn replaced the
2018:
This is no longer always the case, unless a statutory
2001:
Council Tax (New Valuation Lists for England) Act 2006
1453:
An empty caravan pitch, or a boat mooring not in use.
2868:"Community Charge and Council Tax Collection Periods"
2582:
Wainwright, Daniel; McCann, Phil (12 February 2016).
1710:
it will be placed into a Band Z (the band below A).
425:
The valuation of the property is carried out by the
362:
system used in England, Scotland and Wales. It is a
3093:"Millions could be eligible for council tax refund"
2490:
1788:
Income-Related Employment and Support Allowance, or
450:The collecting authorities are the councils of the
1882:£5.80 if weekly income is between £306 and £381.99
1879:£4.60 if weekly income is between £178 and £305.99
1675:a dependent of a member of a visiting armed force.
1528:A dwelling where all occupants are aged under 18.
1397:A dwelling where occupation is prohibited by law
3225:
2581:
403:
1961:
821:, the bands were re-set on 1 April 2005 by the
2381:"Council tax - National Landlords Association"
3208:Check if you're in the right Council Tax band
3157:Text of the Local Government Finance Act 1992
3000:, 11 February 2019, SI 2019/220 (reg. 2)
2838:"A poor tax: Reforming council tax in London"
2433:"Lyons Inquiry Press Notice: 6 December 2006"
2155:
336:
1966:An edition of the current affairs programme
573:
174:Various alcohol- and gambling-related duties
3192:IsItFair – the UK Council Tax Protest Group
3186:Council Tax payments, discounts and appeals
3180:Council Tax Arrears Resolution & Advice
2969:, 10 March 1992, SI 1992/613 (reg. 34)
2787:"Scottish Socialist Party launch manifesto"
1926:
1833:
1748:
1713:
1862:Exceptionally Severe Disablement Allowance
343:
329:
3164:, from Directgov (England and Wales only)
2935:Community Charge Debt (Scotland) Act 2015
2764:"Scrap Council Tax: Scottish Service Tax"
1615:aged 17 or under (but S above may apply).
465:
445:
2206:Council Tax: A new poll tax for the poor
2032:
2030:
2028:
1618:aged 18 and someone is entitled to draw
650:, the Council Tax bands are as follows:
2667:Citizens Advice. Accessed 7 March 2023.
2584:"'Back door' council tax rises exposed"
2456:
2454:
2421:from the original on 25 September 2005.
2045:Based on average Band D rate as of 2018
1902:"Scottish Service Tax" proposed by the
1154:
14:
3226:
3055:. ITV. 26 January 2007. Archived from
2810:
2439:from the original on 28 September 2007
2265:from the original on 22 September 2015
2175:from the original on 17 November 2015.
2147:: CS1 maint: archived copy as title (
2129:from the original on 17 September 2016
1811:
1765:
1679:
1294:
436:
366:, which was introduced in 1993 by the
3121:
2784:
2640:"Local government funding in England"
2594:from the original on 30 November 2017
2533:from the original on 25 December 2008
2361:from the original on 17 November 2015
2325:from the original on 17 November 2015
2295:from the original on 9 September 2015
2235:from the original on 22 February 2018
2025:
1873:£2.30 if in part-time work, otherwise
1782:Income-Based Jobseekers Allowance, or
1704:
1666:staying in a hostel or night shelter.
1660:living in a bail or probation hostel.
1611:A person is disregarded if they are:
3103:from the original on 24 January 2022
3029:from the original on 25 January 2019
2914:from the original on 6 November 2016
2684:from the original on 16 October 2015
2620:from the original on 31 January 2019
2503:from the original on 18 January 2018
2491:Scottish Government (1 April 2003).
2472:from the original on 31 January 2019
2451:
2391:from the original on 18 January 2018
2225:"About us - Valuation Office Agency"
1952:
1921:Institute for Public Policy Research
1876:£2.30 if weekly income is under £178
1669:a member of any religious community.
3081:from the original on 7 August 2008.
1885:£6.95 if weekly income is over £382
1672:a member of a visiting armed force.
1567:Council Tax rate for the property.
24:
2563:from the original on 10 April 2021
2553:"English council tax 'to rise 3%'"
2411:"Council tax revaluing is shelved"
1818:Domestic rates in Northern Ireland
317:Business rates in Northern Ireland
297:Domestic rates in Northern Ireland
230:Land and Buildings Transaction Tax
25:
3280:
3150:
2884:from the original on 9 March 2016
2811:Savage, Michael (14 March 2021).
2523:"Council tax to increase by 4.2%"
1802:7.5%, if between £175 and £227.99
472:Precepting authorities in England
368:Local Government Finance Act 1992
149:Annual Tax on Enveloped Dwellings
2848:from the original on 28 May 2019
1859:Severe Disablement Allowance, or
1684:
636:
44:
3259:1993 establishments in Scotland
3122:Leach, Ben (23 November 2008).
3115:
3085:
3063:
3041:
3011:
2980:
2949:
2926:
2896:
2860:
2830:
2804:
2778:
2756:
2724:from the original on 9 May 2015
2705:
2696:
2670:
2650:
2632:
2606:
2575:
2545:
2515:
2484:
2425:
2403:
2373:
2337:
2307:
2187:"Council Tax Guidelines Manual"
2071:
2057:
2048:
2039:
2019:
1301:Labour government of Tony Blair
387:
3254:1993 establishments in England
3025:. Government Digital Service.
2785:Young, Gregor (4 April 2022).
2277:
2247:
2217:
2197:
2179:
2109:
2090:
2012:
1506:Armed forces's accommodation.
615:
585:
513:Passenger transport executives
37:Taxation in the United Kingdom
13:
1:
2083:
1931:
1892:
1775:) was available, as follows:
1334:
1329:
404:The nature of the Council Tax
3264:1993 establishments in Wales
1969:Tonight with Trevor McDonald
1962:Allocation to wrong tax band
580:house in multiple occupation
429:in England and Wales and by
370:, replacing the short-lived
7:
3182:, from Council Tax Advisors
3174:Pay your Council Tax online
3168:Check your Council Tax band
3162:Check your Council Tax band
3099:. London. 25 January 2007.
1984:
1771:those residents, a rebate (
1003:
823:National Assembly for Wales
551:Special purpose authorities
104:Health and Social Care Levy
10:
3285:
3244:Local taxation in Scotland
2766:. Scottish Socialist Party
1815:
1649:severely mentally impaired
1538:severely mentally impaired
641:
541:Parish councils in England
469:
312:Business rates in Scotland
3239:Local taxation in England
3019:"Pay Council Tax arrears"
2315:"Council use of bailiffs"
1914:
1827:people with low incomes.
1805:nothing, if £228 or above
1023:(relative to 1991 prices)
836:(relative to 2003 prices)
661:(relative to 1991 prices)
574:Liability for Council Tax
559:national park authorities
483:Precepting authority type
460:council areas of Scotland
302:Business rates in England
266:Welsh Rates of Income Tax
53:UK Government Departments
3269:1993 in British politics
3130:. London. Archived from
2875:Citizens Advice Scotland
2663:25 February 2023 at the
2644:Institute for Government
2054:Nominal value as at 1991
2006:
1927:Collection of unpaid tax
1904:Scottish Socialist Party
1834:Non-dependant deductions
1749:Former statutory rebates
1714:Discretionary reductions
1651:(but U above may apply).
1199:Kensington & Chelsea
1188:Hammersmith & Fulham
1149:
1012:, the current bands are
812:
495:Greater London Authority
456:principal areas of Wales
364:tax on domestic property
3249:Local taxation in Wales
3215:. Data for year 2090/10
3071:"Council Tax Rebanding"
1720:Welfare Reform Act 2012
537:Lowest-tier authorities
499:English county councils
427:Valuation Office Agency
307:Business rates in Wales
261:Welsh Revenue Authority
3049:"Council Tax Cashback"
2259:www.westminster.gov.uk
2102:4 October 2011 at the
1691:Single Person Discount
527:Public-owned utilities
466:Precepting authorities
446:Collecting authorities
415:
276:Landfill Disposals Tax
139:Stamp Duty Reserve Tax
66:HM Revenue and Customs
2998:The National Archives
2967:The National Archives
2938:as amended (see also
2932:Scottish Parliament.
2417:. 20 September 2005.
1727:Council Tax Reduction
491:Strategic authorities
410:
235:Scottish Landfill Tax
164:Petroleum Revenue Tax
154:Insurance Premium Tax
27:Local taxation system
2657:"Paying council tax"
2559:. 25 February 2009.
2385:www.landlords.org.uk
1850:Registered blind, or
1282:Kingston-Upon-Thames
1155:Geographic variation
1123:£106,001 to £212,000
972:£324,001 to £424,000
955:£223,001 to £324,000
938:£162,001 to £223,000
921:£123,001 to £162,000
780:£160,001 to £320,000
763:£120,001 to £160,000
503:combined authorities
452:districts of England
398:precepting authority
394:collecting authority
271:Land Transaction Tax
18:Precepting authority
3128:The Daily Telegraph
3075:Money Saving Expert
2910:. 29 January 2015.
1947:Scottish Parliament
1824:Council Tax Benefit
1812:Council Tax Benefit
1773:Second Adult Rebate
1766:Second Adult Rebate
1731:Council Tax Support
1680:Statutory discounts
1324:Scottish Government
1295:Variation over time
1109:£80,001 to £106,000
904:£91,001 to £123,000
746:£88,001 to £120,000
437:Council Tax arrears
225:Scottish income tax
212:Scottish Government
204:Vehicle Excise Duty
184:Climate Change Levy
144:Stamp Duty Land Tax
3134:on 5 February 2011
2993:legislation.gov.uk
2962:legislation.gov.uk
2944:legislation.gov.uk
2748:has generic name (
2659:. 6 January 2020.
2345:"Table 7 – GOV.UK"
2321:. 26 August 2015.
2319:www.guardian.co.uk
2289:www.lambeth.gov.uk
2213:on 16 October 2015
2193:on 3 October 2015.
1919:A report from the
1799:15%, if under £175
1785:Income Support, or
1705:Disabled occupancy
1172:% of 2018 average
1137:£212,001 and above
1095:£58,001 to £80,000
1081:£45,001 to £58,000
1067:£35,001 to £45,000
1053:£27,001 to £35,000
989:£424,001 and above
975:£240,001 and above
887:£65,001 to £91,000
870:£44,001 to £65,000
797:£320,001 and above
729:£68,001 to £88,000
712:£52,001 to £68,000
695:£40,001 to £52,000
517:police authorities
431:Scottish Assessors
194:Machine Games Duty
159:Air Passenger Duty
108:proposal abolished
99:National Insurance
2529:. 27 March 2007.
2468:. 12 April 2018.
1953:England and Wales
1642:Mental Health Act
1605:
1604:
1564:
1563:
1471:
1470:
1292:
1291:
1147:
1146:
1001:
1000:
810:
809:
564:
563:
353:
352:
256:Taxation in Wales
240:Air Departure Tax
119:Capital gains tax
16:(Redirected from
3276:
3188:, from Directgov
3176:, from Directgov
3144:
3143:
3141:
3139:
3119:
3113:
3112:
3110:
3108:
3089:
3083:
3082:
3067:
3061:
3060:
3059:on 7 March 2012.
3045:
3039:
3038:
3036:
3034:
3015:
3009:
3008:
3007:
3005:
2984:
2978:
2977:
2976:
2974:
2953:
2947:
2930:
2924:
2923:
2922:– via BBC.
2921:
2919:
2900:
2894:
2893:
2891:
2889:
2883:
2872:
2864:
2858:
2857:
2855:
2853:
2842:Trust for London
2834:
2828:
2827:
2825:
2823:
2808:
2802:
2801:
2799:
2797:
2782:
2776:
2775:
2773:
2771:
2760:
2754:
2753:
2747:
2743:
2741:
2733:
2731:
2729:
2709:
2703:
2700:
2694:
2693:
2691:
2689:
2674:
2668:
2654:
2648:
2647:
2646:. 10 March 2020.
2636:
2630:
2629:
2627:
2625:
2610:
2604:
2603:
2602:– via BBC.
2601:
2599:
2579:
2573:
2572:
2570:
2568:
2549:
2543:
2542:
2540:
2538:
2519:
2513:
2512:
2510:
2508:
2488:
2482:
2481:
2479:
2477:
2458:
2449:
2448:
2446:
2444:
2429:
2423:
2422:
2407:
2401:
2400:
2398:
2396:
2377:
2371:
2370:
2368:
2366:
2360:
2349:
2341:
2335:
2334:
2332:
2330:
2311:
2305:
2304:
2302:
2300:
2281:
2275:
2274:
2272:
2270:
2251:
2245:
2244:
2242:
2240:
2221:
2215:
2214:
2209:, archived from
2201:
2195:
2194:
2189:. Archived from
2183:
2177:
2176:
2174:
2167:
2159:
2153:
2152:
2146:
2138:
2136:
2134:
2128:
2121:
2113:
2107:
2094:
2078:
2075:
2069:
2061:
2055:
2052:
2046:
2043:
2037:
2034:
2023:
2016:
1991:Local income tax
1739:Guarantee Credit
1570:
1569:
1476:
1475:
1343:
1342:
1169:2018 band D rate
1163:
1162:
1031:from April 2017
1029:Ratio as %
1015:
1014:
845:Ratio as %
828:
827:
653:
652:
521:fire authorities
480:
479:
372:Community Charge
345:
338:
331:
284:Local Government
248:Welsh Government
220:Revenue Scotland
48:
39:
32:
31:
21:
3284:
3283:
3279:
3278:
3277:
3275:
3274:
3273:
3224:
3223:
3153:
3148:
3147:
3137:
3135:
3120:
3116:
3106:
3104:
3091:
3090:
3086:
3069:
3068:
3064:
3047:
3046:
3042:
3032:
3030:
3017:
3016:
3012:
3003:
3001:
2986:
2985:
2981:
2972:
2970:
2955:
2954:
2950:
2931:
2927:
2917:
2915:
2902:
2901:
2897:
2887:
2885:
2881:
2870:
2866:
2865:
2861:
2851:
2849:
2836:
2835:
2831:
2821:
2819:
2809:
2805:
2795:
2793:
2783:
2779:
2769:
2767:
2762:
2761:
2757:
2745:
2744:
2735:
2734:
2727:
2725:
2710:
2706:
2701:
2697:
2687:
2685:
2676:
2675:
2671:
2665:Wayback Machine
2655:
2651:
2638:
2637:
2633:
2623:
2621:
2612:
2611:
2607:
2597:
2595:
2580:
2576:
2566:
2564:
2551:
2550:
2546:
2536:
2534:
2521:
2520:
2516:
2506:
2504:
2489:
2485:
2475:
2473:
2460:
2459:
2452:
2442:
2440:
2431:
2430:
2426:
2409:
2408:
2404:
2394:
2392:
2379:
2378:
2374:
2364:
2362:
2358:
2347:
2343:
2342:
2338:
2328:
2326:
2313:
2312:
2308:
2298:
2296:
2283:
2282:
2278:
2268:
2266:
2253:
2252:
2248:
2238:
2236:
2223:
2222:
2218:
2203:
2202:
2198:
2185:
2184:
2180:
2172:
2165:
2161:
2160:
2156:
2140:
2139:
2132:
2130:
2126:
2119:
2117:"Archived copy"
2115:
2114:
2110:
2104:Wayback Machine
2095:
2091:
2086:
2081:
2076:
2072:
2062:
2058:
2053:
2049:
2044:
2040:
2035:
2026:
2017:
2013:
2009:
1987:
1979:Daily Telegraph
1964:
1955:
1934:
1929:
1917:
1895:
1836:
1821:
1814:
1768:
1751:
1716:
1707:
1687:
1682:
1647:someone who is
1337:
1332:
1320:Barnett Formula
1297:
1157:
1152:
1030:
1022:
1006:
835:
815:
667:Ratio as %
660:
644:
639:
618:
588:
576:
545:parish meetings
474:
468:
448:
439:
419:progressive tax
406:
390:
349:
169:Aggregates Levy
129:Inheritance tax
114:Corporation tax
35:
28:
23:
22:
15:
12:
11:
5:
3282:
3272:
3271:
3266:
3261:
3256:
3251:
3246:
3241:
3236:
3234:Property taxes
3222:
3221:
3216:
3210:
3205:
3199:
3194:
3189:
3183:
3177:
3171:
3165:
3159:
3152:
3151:External links
3149:
3146:
3145:
3114:
3084:
3062:
3040:
3010:
2979:
2948:
2925:
2895:
2859:
2829:
2803:
2777:
2755:
2704:
2695:
2680:. Bailii.org.
2669:
2649:
2631:
2605:
2574:
2544:
2514:
2483:
2450:
2424:
2402:
2372:
2336:
2306:
2276:
2246:
2216:
2196:
2178:
2154:
2108:
2088:
2087:
2085:
2082:
2080:
2079:
2070:
2056:
2047:
2038:
2024:
2010:
2008:
2005:
2004:
2003:
1998:
1993:
1986:
1983:
1963:
1960:
1954:
1951:
1933:
1930:
1928:
1925:
1916:
1913:
1894:
1891:
1887:
1886:
1883:
1880:
1877:
1874:
1866:
1865:
1864:
1863:
1860:
1857:
1853:In receipt of
1851:
1835:
1832:
1813:
1810:
1809:
1808:
1807:
1806:
1803:
1800:
1794:
1793:
1792:
1791:Pension Credit
1789:
1786:
1783:
1767:
1764:
1750:
1747:
1743:Pension Credit
1715:
1712:
1706:
1703:
1686:
1683:
1681:
1678:
1677:
1676:
1673:
1670:
1667:
1664:
1661:
1658:
1655:
1652:
1645:
1638:
1635:
1632:
1629:
1626:
1623:
1616:
1603:
1602:
1599:
1596:
1592:
1591:
1588:
1585:
1581:
1580:
1577:
1576:Date abolished
1574:
1562:
1561:
1554:
1550:
1549:
1546:
1542:
1541:
1534:
1530:
1529:
1526:
1522:
1521:
1512:
1508:
1507:
1504:
1500:
1499:
1496:
1492:
1491:
1488:
1484:
1483:
1480:
1469:
1468:
1459:
1455:
1454:
1451:
1447:
1446:
1443:
1439:
1438:
1435:
1431:
1430:
1427:
1423:
1422:
1419:
1415:
1414:
1411:
1407:
1406:
1403:
1399:
1398:
1395:
1391:
1390:
1387:
1383:
1382:
1379:
1375:
1374:
1371:
1367:
1366:
1363:
1359:
1358:
1355:
1351:
1350:
1347:
1336:
1333:
1331:
1328:
1296:
1293:
1290:
1289:
1286:
1283:
1279:
1278:
1275:
1272:
1268:
1267:
1264:
1261:
1257:
1256:
1253:
1250:
1246:
1245:
1242:
1239:
1235:
1234:
1229:
1224:
1218:
1217:
1214:
1211:
1207:
1206:
1203:
1200:
1196:
1195:
1192:
1189:
1185:
1184:
1181:
1178:
1174:
1173:
1170:
1167:
1156:
1153:
1151:
1148:
1145:
1144:
1141:
1138:
1135:
1131:
1130:
1127:
1124:
1121:
1117:
1116:
1113:
1110:
1107:
1103:
1102:
1099:
1096:
1093:
1089:
1088:
1085:
1082:
1079:
1075:
1074:
1071:
1068:
1065:
1061:
1060:
1057:
1054:
1051:
1047:
1046:
1043:
1040:
1037:
1033:
1032:
1027:
1024:
1019:
1005:
1002:
999:
998:
995:
992:
990:
987:
983:
982:
979:
976:
973:
970:
966:
965:
962:
959:
958:Up to £240,000
956:
953:
949:
948:
945:
942:
941:Up to £120,000
939:
936:
932:
931:
928:
925:
922:
919:
915:
914:
911:
908:
905:
902:
898:
897:
894:
891:
888:
885:
881:
880:
877:
874:
871:
868:
864:
863:
860:
857:
854:
851:
847:
846:
843:
840:
839:Pre-2005 value
837:
832:
814:
811:
808:
807:
804:
801:
798:
795:
791:
790:
787:
784:
781:
778:
774:
773:
770:
767:
764:
761:
757:
756:
753:
750:
747:
744:
740:
739:
736:
733:
730:
727:
723:
722:
719:
716:
713:
710:
706:
705:
702:
699:
696:
693:
689:
688:
685:
682:
679:
676:
672:
671:
668:
665:
662:
657:
643:
640:
638:
635:
617:
614:
605:nominal Band D
601:nominal Band D
597:nominal Band D
587:
584:
575:
572:
568:nominal Band D
562:
561:
555:Garden squares
552:
548:
547:
538:
534:
533:
531:Scottish Water
528:
524:
523:
510:
506:
505:
492:
488:
487:
484:
467:
464:
447:
444:
438:
435:
405:
402:
389:
386:
376:domestic rates
360:local taxation
351:
350:
348:
347:
340:
333:
325:
322:
321:
320:
319:
314:
309:
304:
299:
294:
286:
285:
281:
280:
279:
278:
273:
268:
263:
258:
250:
249:
245:
244:
243:
242:
237:
232:
227:
222:
214:
213:
209:
208:
207:
206:
201:
196:
191:
186:
181:
176:
171:
166:
161:
156:
151:
146:
141:
136:
131:
126:
124:Motoring taxes
121:
116:
111:
101:
96:
95:
94:
84:
76:
75:
71:
70:
69:
68:
63:
55:
54:
50:
49:
41:
40:
26:
9:
6:
4:
3:
2:
3281:
3270:
3267:
3265:
3262:
3260:
3257:
3255:
3252:
3250:
3247:
3245:
3242:
3240:
3237:
3235:
3232:
3231:
3229:
3220:
3217:
3214:
3211:
3209:
3206:
3203:
3200:
3198:
3195:
3193:
3190:
3187:
3184:
3181:
3178:
3175:
3172:
3169:
3166:
3163:
3160:
3158:
3155:
3154:
3133:
3129:
3125:
3118:
3102:
3098:
3094:
3088:
3080:
3076:
3072:
3066:
3058:
3054:
3050:
3044:
3028:
3024:
3020:
3014:
2999:
2995:
2994:
2989:
2983:
2968:
2964:
2963:
2958:
2952:
2945:
2941:
2937:
2936:
2929:
2913:
2909:
2905:
2899:
2880:
2876:
2869:
2863:
2847:
2843:
2839:
2833:
2818:
2814:
2807:
2792:
2788:
2781:
2765:
2759:
2751:
2746:|author=
2739:
2723:
2719:
2715:
2708:
2699:
2683:
2679:
2673:
2666:
2662:
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2635:
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2493:"Council Tax"
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2074:
2067:
2060:
2051:
2042:
2033:
2031:
2029:
2021:
2015:
2011:
2002:
1999:
1997:
1994:
1992:
1989:
1988:
1982:
1980:
1976:
1971:
1970:
1959:
1950:
1948:
1942:
1940:
1924:
1922:
1912:
1909:
1905:
1901:
1890:
1884:
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1878:
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1841:
1840:non-dependant
1831:
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1825:
1819:
1804:
1801:
1798:
1797:
1795:
1790:
1787:
1784:
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1763:
1761:
1760:benefit claim
1755:
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1740:
1734:
1732:
1728:
1723:
1721:
1711:
1702:
1698:
1694:
1692:
1685:Low occupancy
1674:
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1659:
1656:
1653:
1650:
1646:
1643:
1639:
1636:
1633:
1630:
1627:
1624:
1621:
1620:child benefit
1617:
1614:
1613:
1612:
1609:
1600:
1598:1 April 2013
1597:
1594:
1593:
1589:
1587:1 April 2013
1586:
1583:
1582:
1578:
1575:
1572:
1571:
1568:
1559:
1555:
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1551:
1547:
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1527:
1524:
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1501:
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1474:
1466:
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1460:
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1440:
1436:
1433:
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1428:
1425:
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1417:
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1412:
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1400:
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1069:
1066:
1063:
1062:
1058:
1055:
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1049:
1048:
1044:
1041:
1039:Up to £27,000
1038:
1035:
1034:
1028:
1025:
1020:
1017:
1016:
1013:
1011:
996:
993:
991:
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946:
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934:
933:
929:
926:
924:Up to £90,000
923:
920:
917:
916:
912:
909:
907:Up to £66,000
906:
903:
900:
899:
895:
892:
890:Up to £51,000
889:
886:
883:
882:
878:
875:
873:Up to £39,000
872:
869:
866:
865:
861:
858:
856:Up to £30,000
855:
853:Up to £44,000
852:
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678:Up to £40,000
677:
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669:
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649:
637:Current bands
634:
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489:
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434:
433:in Scotland.
432:
428:
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414:
409:
401:
399:
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385:
382:
379:
377:
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365:
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100:
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74:UK Government
73:
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59:
58:
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43:
42:
38:
34:
33:
30:
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3136:. Retrieved
3132:the original
3127:
3117:
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3097:The Guardian
3096:
3087:
3074:
3065:
3057:the original
3052:
3043:
3031:. Retrieved
3022:
3013:
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2991:
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2971:, retrieved
2960:
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2940:enacted form
2933:
2928:
2916:. Retrieved
2907:
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2862:
2850:. Retrieved
2841:
2832:
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2817:The Guardian
2816:
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2794:. Retrieved
2791:The National
2790:
2780:
2768:. Retrieved
2758:
2726:. Retrieved
2717:
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2672:
2652:
2634:
2622:. Retrieved
2608:
2596:. Retrieved
2587:
2577:
2565:. Retrieved
2556:
2547:
2535:. Retrieved
2526:
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2497:www.gov.scot
2496:
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2465:
2441:. Retrieved
2427:
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2393:. Retrieved
2384:
2375:
2363:. Retrieved
2351:
2339:
2327:. Retrieved
2318:
2309:
2299:20 September
2297:. Retrieved
2288:
2279:
2269:20 September
2267:. Retrieved
2258:
2249:
2237:. Retrieved
2228:
2219:
2211:the original
2205:
2199:
2191:the original
2181:
2157:
2131:. Retrieved
2111:
2092:
2073:
2065:
2059:
2050:
2041:
2014:
1978:
1975:Martin Lewis
1967:
1965:
1956:
1943:
1935:
1918:
1896:
1888:
1867:
1845:
1839:
1837:
1829:
1823:
1822:
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1730:
1726:
1724:
1717:
1708:
1699:
1695:
1690:
1688:
1610:
1606:
1579:Description
1565:
1557:
1515:
1482:Description
1472:
1462:
1349:Description
1338:
1317:
1309:
1305:
1298:
1231:
1226:
1221:
1166:Council area
1158:
1007:
816:
645:
631:
627:
623:
619:
610:
604:
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596:
593:
589:
577:
567:
565:
509:Joint boards
475:
449:
440:
424:
416:
411:
407:
397:
393:
391:
388:Organisation
383:
380:
355:
354:
291:
199:Tobacco Duty
189:Landfill tax
107:
29:
2822:28 November
2796:28 November
2770:28 November
2443:15 February
2365:13 November
2329:13 November
1908:Rishi Sunak
1900:progressive
1741:element of
1558:granny flat
1517:granny flat
1464:granny flat
1177:Westminster
616:Revaluation
586:Calculation
413:otherwise.
356:Council Tax
292:Council Tax
61:HM Treasury
3228:Categories
3033:24 January
2728:5 February
2720:. London.
2688:5 February
2624:30 January
2476:30 January
2352:www.gov.uk
2229:www.gov.uk
2084:References
1996:Window tax
1893:Criticisms
1718:Under the
1335:Exemptions
1330:Reductions
1322:leads the
1299:Under the
470:See also:
179:Bingo Duty
134:Stamp Duty
87:Income tax
3004:12 August
2973:12 August
2918:12 August
2738:cite news
2020:exemption
1939:Scots law
1622:for them.
1313:austerity
1285:£1,771.69
1274:£1,636.96
1263:£1,555.40
1252:£1,461.99
1241:£1,429.45
1238:Islington
1227:£1,420.45
1213:£1,386.27
1202:£1,139.41
1191:£1,022.04
486:Examples
3138:30 April
3101:Archived
3079:Archived
3027:Archived
2942:), from
2912:Archived
2908:BBC News
2879:Archived
2846:Archived
2722:Archived
2718:Guardian
2682:Archived
2661:Archived
2618:Archived
2592:Archived
2588:BBC News
2561:Archived
2557:BBC News
2531:Archived
2527:BBC News
2501:Archived
2470:Archived
2437:Archived
2419:Archived
2415:BBC News
2389:Archived
2356:Archived
2323:Archived
2293:Archived
2263:Archived
2233:Archived
2170:Archived
2143:cite web
2124:Archived
2100:Archived
1985:See also
1932:Scotland
1249:Hounslow
1010:Scotland
1004:Scotland
670:Average
3053:Tonight
2133:25 July
2022:applies
1271:Croydon
1260:Enfield
1222:Average
1210:Lambeth
1180:£710.50
1112:163/100
1098:131/100
806:£3,343
789:£2,786
772:£2,414
755:£2,043
738:£1,671
721:£1,486
704:£1,300
687:£1,114
648:England
642:England
3107:7 June
3023:GOV.UK
2852:9 June
2466:GOV.UK
1937:Under
1915:London
1021:Value
834:Value
659:Value
2888:9 May
2882:(PDF)
2871:(PDF)
2598:9 May
2567:9 May
2537:9 May
2507:9 May
2395:9 May
2359:(PDF)
2348:(PDF)
2239:9 May
2173:(PDF)
2166:(PDF)
2127:(PDF)
2120:(PDF)
2007:Notes
1573:Class
1479:Class
1346:Class
1288:125%
1277:115%
1266:110%
1255:103%
1244:101%
1150:Rates
1143:245%
1140:49/20
1129:196%
1126:49/25
1115:163%
1101:131%
1087:100%
1026:Ratio
997:233%
981:200%
964:167%
947:144%
930:122%
913:100%
842:Ratio
819:Wales
813:Wales
664:Ratio
358:is a
3140:2010
3109:2024
3035:2019
3006:2023
2975:2023
2920:2023
2890:2018
2854:2019
2824:2023
2798:2023
2772:2023
2750:help
2730:2013
2690:2013
2626:2019
2600:2018
2569:2018
2539:2018
2509:2018
2478:2019
2445:2007
2397:2018
2367:2015
2331:2015
2301:2015
2271:2015
2241:2018
2149:link
2135:2016
1232:100%
1216:98%
1205:80%
1194:72%
1183:50%
1073:89%
1059:78%
1045:67%
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978:18/9
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927:11/9
896:89%
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862:67%
831:Band
803:200%
800:18/9
786:167%
783:15/9
769:144%
766:13/9
752:122%
749:11/9
735:100%
656:Band
458:and
92:PAYE
2066:not
1386:F2
1378:F1
1084:9/9
1070:8/9
1056:7/9
1042:6/9
1008:In
910:9/9
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