35:
1966:, 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
1947:
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.
1895:, 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
411:
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".
1912:(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.
367:. 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.
1711:, 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.
1961:
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
1831:
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
1685:
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
1596:
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%
410:
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
1938:, 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.
1857:
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
1742:
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
1698:
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,
1299:
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
609:
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
1946:
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
1925:
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.
1295:
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
600:
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
1815:
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
1746:
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
1759:
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
621:
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
465:
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
613:
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
1689:
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
1555:
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
401:
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
430:
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
1148:
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
579:
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.
617:
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).
1933:
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
1328:
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:
1725:
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
596:
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.
1886:
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
3112:
1899:
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.
2052:
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
614:
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.
583:
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
2112:
2344:
2158:
1623:
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).
555:
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
2977:"Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2019 [The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019]: Regulation 2"
2458:
370:
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.
2311:
2867:
3120:
1646:
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.
1614:
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).
1970:, 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.
1819:
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.
2281:
1304:
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.
3190:
2105:
1315:
to acquire funding somewhat in accordance with central government priorities. Subsequently, by 2013, the Scottish Government froze Council Tax rates for the fourth time.
2710:
1682:. 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.
2193:
2333:
2151:
588:
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
2834:
1378:
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)
373:
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.
1989:
2088:
1410:
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.
1300:
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
2025:
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.
1835:
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:
2175:
567:
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
2649:
2221:
2606:
2489:
2425:
3037:
2066:
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.
1509:
within a single overall property, within which at least one person who would otherwise be liable has a relevant association with a visiting force.
3162:
2645:
2801:
3089:
2450:
1402:
Where the previous occupant(s) have moved elsewhere in order to receive personal care, and the dwelling had been their sole or main residence.
2900:
2303:
1462:
The remaining exemption classes apply not only when the property is unoccupied, but also when certain categories of people are living there:
1149:
Aberdeen), but the effect can be more pronounced in parts of England. For example, the 2018 rates in London had this sort of distribution:
2856:
2377:
1743:
Council Tax bill. Though the funding was provided by central government, the Council Tax bill it rebated was paid to the local authority.
1434:
Where the person who would ordinarily be liable is prevented from making use of the property, because it is with a trustee in bankruptcy.
2251:
2137:
1579:
Vacant dwellings where major repair works or structural alterations are required, underway or recently complete (up to twelve months).
2549:
3247:
3207:
2273:
3174:
2670:
3242:
1620:
a foreign language assistant on the official British Council programme (but N above may apply as this counts as being a student).
112:
107:
2407:
1362:
Where the previous occupant(s) have moved into a hospital or care home, and the dwelling had been their sole or main residence.
2986:
2955:
2702:
1930:, 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.
431:
undertake enforcement action. In 2014–15, the court and administration costs in relation to Council Tax debt increased by 17%.
385:). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a
142:
397:
The Valuation Tribunal Service has cleared up many previous doubts regarding the exact nature of Council Tax and states that:
3252:
331:
70:
1734:(or who would meet the same qualifying rules) must continue to receive a 100% discount (that is, a Council Tax bill of £0).
2580:
2199:
1909:
75:
3232:
1963:
34:
2826:
2775:
3227:
2628:
2519:
1806:
1529:
and who would otherwise be liable to pay Council Tax, or on exclusion of such occupants would be in exemption class N.
487:
305:
285:
218:
1354:
Where the previous occupant(s) have been imprisoned, except where they are imprisoned for non-payment of Council Tax.
3257:
460:
356:
137:
3015:
1456:
which, due to planning restrictions, cannot be let separately from other parts of the same single overall property.
3237:
2085:
1690:
discount is being received when an adult who does not fail to be disregarded is actually resident in the dwelling.
1678:
A fixed discount, currently set at 25%, is available when there are fewer than two residents; this is known as the
122:
117:
3067:
1487:
A dwelling which is occupied only by students, the foreign spouses of students, or school and college leavers.
102:
25:
2179:
1878:
Council Tax Benefit was therefore reduced by an amount equal to these hypothetically expected contributions.
610:
Lyons Inquiry were extended and the report date pushed out to December 2006 (subsequently extended to 2007).
501:
2213:
3201:
2602:
2481:
814:, based on 2003 valuations. In addition to revising the band boundaries upwards, an extra band was added.
568:
3185:
2421:
1549:
occupied by a dependant relative of a person in another dwelling within the same single overall property.
2691:
The National Fraud Initiative 2008./2009 Members' Briefing. May 2010. Published by the Audit Commission.
1957:
811:
92:
3045:
559:
properties in the authority's area (county, district, national park, etc.) to reach the Band D amount.
529:
300:
1962:
cursory external valuation. The programme followed case studies of a system devised by the presenter
1289:
444:
324:
290:
254:
3081:
2892:
2863:
2632:
1892:
1637:
1526:
483:
448:
360:
1722:; the choice to market the rules as a tax cut, rather than a benefit, may be an ideological one..
3222:
1708:
547:
415:
295:
249:
3145:
2369:
264:
127:
54:
2945:
2738:
2976:
2243:
1832:
reduced so that it only covered the claimant's hypothetical portion of the Council Tax bill.
223:
152:
491:
440:
317:
259:
1370:
Where the previous occupant(s) have died (lasts for as long as it takes until F2 applies)
8:
1935:
1312:
213:
192:
172:
132:
80:
2752:
2152:"Collection rates and receipts of council tax and non-domestic rates in England 2014–15"
2981:
2950:
2932:
2726:
2703:"Poorer households face postcode lottery as council tax benefit cuts bite | Money"
2666:
1714:
Since 2013, explicit Council Tax discounts have been provided, now officially known as
419:
182:
147:
87:
2946:"The Council Tax (Administration and Enforcement) Regulations 1992: Regulation 34"
1296:
grants were equal to the amount that would have been gained by a 1% Council Tax rise.
2541:
2399:
2131:
1785:
otherwise, it is based on the combined gross weekly income of all the second adults:
1630:
1626:
a young person on a government training scheme or in certain kinds of apprenticeship.
1537:
A dwelling in which at least one person who would otherwise be liable is a diplomat.
622:
re-banding will only take effect when the property is sold or otherwise transferred.
244:
228:
1979:
505:
208:
2667:"Williams v Horsham District Council [2004] EWCA Civ 39 (21 January 2004)"
1629:
a prisoner or someone who has been detained for deportation or detained under the
2653:
2572:
2092:
1888:
1590:
A vacant dwelling (i.e. empty and substantially unfurnished) (up to six months).
1418:
Where the owner is a student, who last lived in the dwelling as their main home.
1308:
407:
157:
1617:
a full-time student on a qualifying course of education (but N above may apply).
451:, i.e. the lowest tier of local government aside from parishes and communities.
3191:
Ministerial correspondence relating to Council Tax in the financial year 1991-2
2928:
2451:"Council Tax levels set by local authorities in England 2018 to 2019 (revised)"
1731:
533:
519:
509:
364:
1479:
A hall of residence provided predominantly for the accommodation of students.
162:
3216:
1748:
1608:
543:
3150:
2511:
3059:
352:
187:
177:
3113:"Thousands of households in the wrong council tax banding, it is claimed"
3007:
1896:
1805:
For the equivalent Northern Ireland scheme, named 'Housing Benefit', see
1505:
1452:
466:
cover an area as small as a few streets or as large as an entire county.
49:
2923:
1984:
1858:
were each hypothetically expected to contribute the following amounts:
1686:
no single test may be used to determine whether this condition is met.
167:
3168:
2700:
1927:
1301:
601:
three times more than someone in a bedsit, which falls into Band A.
998:
571:, in which case the landlord is liable for paying the Council Tax.
348:
2095:
Communities and local government – figures released 23 March 2011
636:
2086:
Council tax levels set by local authorities in England – 2011–12
1845:
the Care Component (any rate) of Disability Living Allowance, or
1394:
Where the future occupant would be minister(s) of any religion.
1652:
a live-in carer (exemption J may apply to their original home).
1525:
A dwelling occupied only by a person, or people, who is or are
1292:, average Council Tax rates rose dramatically above inflation.
3202:
Full listing of rates for each council and banding information
3196:
2802:"Reform urged for outdated council tax that hits poor hardest"
1751:), who would then forward the details to the local authority.
1426:
Where the dwelling has been repossessed by a mortgage lender.
381:
Council Tax is collected by the local authority (known as the
1643:
a long-term patient in a hospital or resident in a care home.
1597:
discount) unless it otherwise qualifies for total exemption.
807:
406:
At the bottom and middle end of the market, Council Tax is a
3208:
Office of Deputy Prime Minister Released Council Tax Figures
3180:
3193:
HM Treasury disclosure under the Freedom of Information Act
2603:"House of Commons briefing: Council tax: local referendums"
1768:
25%, if each of the second adults are in receipt of one of
1346:
Furnished dwellings owned by a charity (up to six months).
1307:
Although local government policy is a devolved matter, the
592:
properties, whereas 100 Band C properties will count as 89
1718:
schemes, though many councils market them to residents as
3159:, from the Scottish Assessors Association (Scotland only)
3156:
2893:"End of poll tax debts approved in principle by Holyrood"
2701:
Randeep Ramesh, social affairs editor (14 January 2013).
2244:"Council Tax bands and rates | Westminster City Council"
2057:
added to the 20 years in which the tax can be recovered.
3186:
Axe The Tax – Liberal Democrat anti-Council Tax website
2274:"Council tax bands and rates – guide | Lambeth Council"
363:(also known as "poll tax"), which in turn replaced the
2007:
This is no longer always the case, unless a statutory
1990:
Council Tax (New Valuation Lists for England) Act 2006
1442:
An empty caravan pitch, or a boat mooring not in use.
2857:"Community Charge and Council Tax Collection Periods"
2571:
Wainwright, Daniel; McCann, Phil (12 February 2016).
1699:
it will be placed into a Band Z (the band below A).
414:
The valuation of the property is carried out by the
351:
system used in England, Scotland and Wales. It is a
3082:"Millions could be eligible for council tax refund"
2479:
1777:
Income-Related Employment and Support Allowance, or
439:The collecting authorities are the councils of the
1871:£5.80 if weekly income is between £306 and £381.99
1868:£4.60 if weekly income is between £178 and £305.99
1664:a dependent of a member of a visiting armed force.
1517:A dwelling where all occupants are aged under 18.
1386:A dwelling where occupation is prohibited by law
3214:
2570:
392:
1950:
810:, the bands were re-set on 1 April 2005 by the
2370:"Council tax - National Landlords Association"
3197:Check if you're in the right Council Tax band
3146:Text of the Local Government Finance Act 1992
2989:, 11 February 2019, SI 2019/220 (reg. 2)
2827:"A poor tax: Reforming council tax in London"
2422:"Lyons Inquiry Press Notice: 6 December 2006"
2144:
325:
1955:An edition of the current affairs programme
562:
163:Various alcohol- and gambling-related duties
3181:IsItFair – the UK Council Tax Protest Group
3175:Council Tax payments, discounts and appeals
3169:Council Tax Arrears Resolution & Advice
2958:, 10 March 1992, SI 1992/613 (reg. 34)
2776:"Scottish Socialist Party launch manifesto"
1915:
1822:
1737:
1702:
1851:Exceptionally Severe Disablement Allowance
332:
318:
3153:, from Directgov (England and Wales only)
2924:Community Charge Debt (Scotland) Act 2015
2753:"Scrap Council Tax: Scottish Service Tax"
1604:aged 17 or under (but S above may apply).
454:
434:
2195:Council Tax: A new poll tax for the poor
2021:
2019:
2017:
1607:aged 18 and someone is entitled to draw
639:, the Council Tax bands are as follows:
2656:Citizens Advice. Accessed 7 March 2023.
2573:"'Back door' council tax rises exposed"
2445:
2443:
2410:from the original on 25 September 2005.
2034:Based on average Band D rate as of 2018
1891:"Scottish Service Tax" proposed by the
1143:
3215:
3044:. ITV. 26 January 2007. Archived from
2799:
2428:from the original on 28 September 2007
2254:from the original on 22 September 2015
2164:from the original on 17 November 2015.
2136:: CS1 maint: archived copy as title (
2118:from the original on 17 September 2016
1800:
1754:
1668:
1283:
425:
355:, which was introduced in 1993 by the
3110:
2773:
2629:"Local government funding in England"
2583:from the original on 30 November 2017
2522:from the original on 25 December 2008
2350:from the original on 17 November 2015
2314:from the original on 17 November 2015
2284:from the original on 9 September 2015
2224:from the original on 22 February 2018
2014:
1862:£2.30 if in part-time work, otherwise
1771:Income-Based Jobseekers Allowance, or
1693:
1655:staying in a hostel or night shelter.
1649:living in a bail or probation hostel.
1600:A person is disregarded if they are:
3092:from the original on 24 January 2022
3018:from the original on 25 January 2019
2903:from the original on 6 November 2016
2673:from the original on 16 October 2015
2609:from the original on 31 January 2019
2492:from the original on 18 January 2018
2480:Scottish Government (1 April 2003).
2461:from the original on 31 January 2019
2440:
2380:from the original on 18 January 2018
2214:"About us - Valuation Office Agency"
1941:
1910:Institute for Public Policy Research
1865:£2.30 if weekly income is under £178
1658:a member of any religious community.
3070:from the original on 7 August 2008.
1874:£6.95 if weekly income is over £382
1661:a member of a visiting armed force.
1556:Council Tax rate for the property.
13:
2552:from the original on 10 April 2021
2542:"English council tax 'to rise 3%'"
2400:"Council tax revaluing is shelved"
1807:Domestic rates in Northern Ireland
306:Business rates in Northern Ireland
286:Domestic rates in Northern Ireland
219:Land and Buildings Transaction Tax
14:
3269:
3139:
2873:from the original on 9 March 2016
2800:Savage, Michael (14 March 2021).
2512:"Council tax to increase by 4.2%"
1791:7.5%, if between £175 and £227.99
461:Precepting authorities in England
357:Local Government Finance Act 1992
138:Annual Tax on Enveloped Dwellings
2837:from the original on 28 May 2019
1848:Severe Disablement Allowance, or
1673:
625:
33:
3248:1993 establishments in Scotland
3111:Leach, Ben (23 November 2008).
3104:
3074:
3052:
3030:
3000:
2969:
2938:
2915:
2885:
2849:
2819:
2793:
2767:
2745:
2713:from the original on 9 May 2015
2694:
2685:
2659:
2639:
2621:
2595:
2564:
2534:
2504:
2473:
2414:
2392:
2362:
2326:
2296:
2176:"Council Tax Guidelines Manual"
2060:
2046:
2037:
2028:
2008:
1290:Labour government of Tony Blair
376:
3243:1993 establishments in England
3014:. Government Digital Service.
2774:Young, Gregor (4 April 2022).
2266:
2236:
2206:
2186:
2168:
2098:
2079:
2001:
1495:Armed forces's accommodation.
604:
574:
502:Passenger transport executives
26:Taxation in the United Kingdom
1:
2072:
1920:
1881:
1764:) was available, as follows:
1323:
1318:
393:The nature of the Council Tax
3253:1993 establishments in Wales
1958:Tonight with Trevor McDonald
1951:Allocation to wrong tax band
569:house in multiple occupation
418:in England and Wales and by
359:, replacing the short-lived
7:
3171:, from Council Tax Advisors
3163:Pay your Council Tax online
3157:Check your Council Tax band
3151:Check your Council Tax band
3088:. London. 25 January 2007.
1973:
1760:those residents, a rebate (
992:
812:National Assembly for Wales
540:Special purpose authorities
93:Health and Social Care Levy
10:
3274:
3233:Local taxation in Scotland
2755:. Scottish Socialist Party
1804:
1638:severely mentally impaired
1527:severely mentally impaired
630:
530:Parish councils in England
458:
301:Business rates in Scotland
3228:Local taxation in England
3008:"Pay Council Tax arrears"
2304:"Council use of bailiffs"
1903:
1816:people with low incomes.
1794:nothing, if £228 or above
1012:(relative to 1991 prices)
825:(relative to 2003 prices)
650:(relative to 1991 prices)
563:Liability for Council Tax
548:national park authorities
472:Precepting authority type
449:council areas of Scotland
291:Business rates in England
255:Welsh Rates of Income Tax
42:UK Government Departments
3258:1993 in British politics
3119:. London. Archived from
2864:Citizens Advice Scotland
2652:25 February 2023 at the
2633:Institute for Government
2043:Nominal value as at 1991
1995:
1916:Collection of unpaid tax
1893:Scottish Socialist Party
1823:Non-dependant deductions
1738:Former statutory rebates
1703:Discretionary reductions
1640:(but U above may apply).
1188:Kensington & Chelsea
1177:Hammersmith & Fulham
1138:
1001:, the current bands are
801:
484:Greater London Authority
445:principal areas of Wales
353:tax on domestic property
3238:Local taxation in Wales
3204:. Data for year 2090/10
3060:"Council Tax Rebanding"
1709:Welfare Reform Act 2012
526:Lowest-tier authorities
488:English county councils
416:Valuation Office Agency
296:Business rates in Wales
250:Welsh Revenue Authority
3038:"Council Tax Cashback"
2248:www.westminster.gov.uk
2091:4 October 2011 at the
1680:Single Person Discount
516:Public-owned utilities
455:Precepting authorities
435:Collecting authorities
404:
265:Landfill Disposals Tax
128:Stamp Duty Reserve Tax
55:HM Revenue and Customs
2987:The National Archives
2956:The National Archives
2927:as amended (see also
2921:Scottish Parliament.
2406:. 20 September 2005.
1716:Council Tax Reduction
480:Strategic authorities
399:
224:Scottish Landfill Tax
153:Petroleum Revenue Tax
143:Insurance Premium Tax
16:Local taxation system
2646:"Paying council tax"
2548:. 25 February 2009.
2374:www.landlords.org.uk
1839:Registered blind, or
1271:Kingston-Upon-Thames
1144:Geographic variation
1112:£106,001 to £212,000
961:£324,001 to £424,000
944:£223,001 to £324,000
927:£162,001 to £223,000
910:£123,001 to £162,000
769:£160,001 to £320,000
752:£120,001 to £160,000
492:combined authorities
441:districts of England
387:precepting authority
383:collecting authority
260:Land Transaction Tax
3117:The Daily Telegraph
3064:Money Saving Expert
2899:. 29 January 2015.
1936:Scottish Parliament
1813:Council Tax Benefit
1801:Council Tax Benefit
1762:Second Adult Rebate
1755:Second Adult Rebate
1720:Council Tax Support
1669:Statutory discounts
1313:Scottish Government
1284:Variation over time
1098:£80,001 to £106,000
893:£91,001 to £123,000
735:£88,001 to £120,000
426:Council Tax arrears
214:Scottish income tax
201:Scottish Government
193:Vehicle Excise Duty
173:Climate Change Levy
133:Stamp Duty Land Tax
3123:on 5 February 2011
2982:legislation.gov.uk
2951:legislation.gov.uk
2933:legislation.gov.uk
2737:has generic name (
2648:. 6 January 2020.
2334:"Table 7 – GOV.UK"
2310:. 26 August 2015.
2308:www.guardian.co.uk
2278:www.lambeth.gov.uk
2202:on 16 October 2015
2182:on 3 October 2015.
1908:A report from the
1788:15%, if under £175
1774:Income Support, or
1694:Disabled occupancy
1161:% of 2018 average
1126:£212,001 and above
1084:£58,001 to £80,000
1070:£45,001 to £58,000
1056:£35,001 to £45,000
1042:£27,001 to £35,000
978:£424,001 and above
964:£240,001 and above
876:£65,001 to £91,000
859:£44,001 to £65,000
786:£320,001 and above
718:£68,001 to £88,000
701:£52,001 to £68,000
684:£40,001 to £52,000
506:police authorities
420:Scottish Assessors
183:Machine Games Duty
148:Air Passenger Duty
97:proposal abolished
88:National Insurance
2518:. 27 March 2007.
2457:. 12 April 2018.
1942:England and Wales
1631:Mental Health Act
1594:
1593:
1553:
1552:
1460:
1459:
1281:
1280:
1136:
1135:
990:
989:
799:
798:
553:
552:
342:
341:
245:Taxation in Wales
229:Air Departure Tax
108:Capital gains tax
3265:
3177:, from Directgov
3165:, from Directgov
3133:
3132:
3130:
3128:
3108:
3102:
3101:
3099:
3097:
3078:
3072:
3071:
3056:
3050:
3049:
3048:on 7 March 2012.
3034:
3028:
3027:
3025:
3023:
3004:
2998:
2997:
2996:
2994:
2973:
2967:
2966:
2965:
2963:
2942:
2936:
2919:
2913:
2912:
2911:– via BBC.
2910:
2908:
2889:
2883:
2882:
2880:
2878:
2872:
2861:
2853:
2847:
2846:
2844:
2842:
2831:Trust for London
2823:
2817:
2816:
2814:
2812:
2797:
2791:
2790:
2788:
2786:
2771:
2765:
2764:
2762:
2760:
2749:
2743:
2742:
2736:
2732:
2730:
2722:
2720:
2718:
2698:
2692:
2689:
2683:
2682:
2680:
2678:
2663:
2657:
2643:
2637:
2636:
2635:. 10 March 2020.
2625:
2619:
2618:
2616:
2614:
2599:
2593:
2592:
2591:– via BBC.
2590:
2588:
2568:
2562:
2561:
2559:
2557:
2538:
2532:
2531:
2529:
2527:
2508:
2502:
2501:
2499:
2497:
2477:
2471:
2470:
2468:
2466:
2447:
2438:
2437:
2435:
2433:
2418:
2412:
2411:
2396:
2390:
2389:
2387:
2385:
2366:
2360:
2359:
2357:
2355:
2349:
2338:
2330:
2324:
2323:
2321:
2319:
2300:
2294:
2293:
2291:
2289:
2270:
2264:
2263:
2261:
2259:
2240:
2234:
2233:
2231:
2229:
2210:
2204:
2203:
2198:, archived from
2190:
2184:
2183:
2178:. Archived from
2172:
2166:
2165:
2163:
2156:
2148:
2142:
2141:
2135:
2127:
2125:
2123:
2117:
2110:
2102:
2096:
2083:
2067:
2064:
2058:
2050:
2044:
2041:
2035:
2032:
2026:
2023:
2012:
2005:
1980:Local income tax
1728:Guarantee Credit
1559:
1558:
1465:
1464:
1332:
1331:
1158:2018 band D rate
1152:
1151:
1020:from April 2017
1018:Ratio as %
1004:
1003:
834:Ratio as %
817:
816:
642:
641:
510:fire authorities
469:
468:
361:Community Charge
334:
327:
320:
273:Local Government
237:Welsh Government
209:Revenue Scotland
37:
28:
21:
20:
3273:
3272:
3268:
3267:
3266:
3264:
3263:
3262:
3213:
3212:
3142:
3137:
3136:
3126:
3124:
3109:
3105:
3095:
3093:
3080:
3079:
3075:
3058:
3057:
3053:
3036:
3035:
3031:
3021:
3019:
3006:
3005:
3001:
2992:
2990:
2975:
2974:
2970:
2961:
2959:
2944:
2943:
2939:
2920:
2916:
2906:
2904:
2891:
2890:
2886:
2876:
2874:
2870:
2859:
2855:
2854:
2850:
2840:
2838:
2825:
2824:
2820:
2810:
2808:
2798:
2794:
2784:
2782:
2772:
2768:
2758:
2756:
2751:
2750:
2746:
2734:
2733:
2724:
2723:
2716:
2714:
2699:
2695:
2690:
2686:
2676:
2674:
2665:
2664:
2660:
2654:Wayback Machine
2644:
2640:
2627:
2626:
2622:
2612:
2610:
2601:
2600:
2596:
2586:
2584:
2569:
2565:
2555:
2553:
2540:
2539:
2535:
2525:
2523:
2510:
2509:
2505:
2495:
2493:
2478:
2474:
2464:
2462:
2449:
2448:
2441:
2431:
2429:
2420:
2419:
2415:
2398:
2397:
2393:
2383:
2381:
2368:
2367:
2363:
2353:
2351:
2347:
2336:
2332:
2331:
2327:
2317:
2315:
2302:
2301:
2297:
2287:
2285:
2272:
2271:
2267:
2257:
2255:
2242:
2241:
2237:
2227:
2225:
2212:
2211:
2207:
2192:
2191:
2187:
2174:
2173:
2169:
2161:
2154:
2150:
2149:
2145:
2129:
2128:
2121:
2119:
2115:
2108:
2106:"Archived copy"
2104:
2103:
2099:
2093:Wayback Machine
2084:
2080:
2075:
2070:
2065:
2061:
2051:
2047:
2042:
2038:
2033:
2029:
2024:
2015:
2006:
2002:
1998:
1976:
1968:Daily Telegraph
1953:
1944:
1923:
1918:
1906:
1884:
1825:
1810:
1803:
1757:
1740:
1705:
1696:
1676:
1671:
1636:someone who is
1326:
1321:
1309:Barnett Formula
1286:
1146:
1141:
1019:
1011:
995:
824:
804:
656:Ratio as %
649:
633:
628:
607:
577:
565:
534:parish meetings
463:
457:
437:
428:
408:progressive tax
395:
379:
338:
158:Aggregates Levy
118:Inheritance tax
103:Corporation tax
24:
17:
12:
11:
5:
3271:
3261:
3260:
3255:
3250:
3245:
3240:
3235:
3230:
3225:
3223:Property taxes
3211:
3210:
3205:
3199:
3194:
3188:
3183:
3178:
3172:
3166:
3160:
3154:
3148:
3141:
3140:External links
3138:
3135:
3134:
3103:
3073:
3051:
3029:
2999:
2968:
2937:
2914:
2884:
2848:
2818:
2792:
2766:
2744:
2693:
2684:
2669:. Bailii.org.
2658:
2638:
2620:
2594:
2563:
2533:
2503:
2472:
2439:
2413:
2391:
2361:
2325:
2295:
2265:
2235:
2205:
2185:
2167:
2143:
2097:
2077:
2076:
2074:
2071:
2069:
2068:
2059:
2045:
2036:
2027:
2013:
1999:
1997:
1994:
1993:
1992:
1987:
1982:
1975:
1972:
1952:
1949:
1943:
1940:
1922:
1919:
1917:
1914:
1905:
1902:
1883:
1880:
1876:
1875:
1872:
1869:
1866:
1863:
1855:
1854:
1853:
1852:
1849:
1846:
1842:In receipt of
1840:
1824:
1821:
1802:
1799:
1798:
1797:
1796:
1795:
1792:
1789:
1783:
1782:
1781:
1780:Pension Credit
1778:
1775:
1772:
1756:
1753:
1739:
1736:
1732:Pension Credit
1704:
1701:
1695:
1692:
1675:
1672:
1670:
1667:
1666:
1665:
1662:
1659:
1656:
1653:
1650:
1647:
1644:
1641:
1634:
1627:
1624:
1621:
1618:
1615:
1612:
1605:
1592:
1591:
1588:
1585:
1581:
1580:
1577:
1574:
1570:
1569:
1566:
1565:Date abolished
1563:
1551:
1550:
1543:
1539:
1538:
1535:
1531:
1530:
1523:
1519:
1518:
1515:
1511:
1510:
1501:
1497:
1496:
1493:
1489:
1488:
1485:
1481:
1480:
1477:
1473:
1472:
1469:
1458:
1457:
1448:
1444:
1443:
1440:
1436:
1435:
1432:
1428:
1427:
1424:
1420:
1419:
1416:
1412:
1411:
1408:
1404:
1403:
1400:
1396:
1395:
1392:
1388:
1387:
1384:
1380:
1379:
1376:
1372:
1371:
1368:
1364:
1363:
1360:
1356:
1355:
1352:
1348:
1347:
1344:
1340:
1339:
1336:
1325:
1322:
1320:
1317:
1285:
1282:
1279:
1278:
1275:
1272:
1268:
1267:
1264:
1261:
1257:
1256:
1253:
1250:
1246:
1245:
1242:
1239:
1235:
1234:
1231:
1228:
1224:
1223:
1218:
1213:
1207:
1206:
1203:
1200:
1196:
1195:
1192:
1189:
1185:
1184:
1181:
1178:
1174:
1173:
1170:
1167:
1163:
1162:
1159:
1156:
1145:
1142:
1140:
1137:
1134:
1133:
1130:
1127:
1124:
1120:
1119:
1116:
1113:
1110:
1106:
1105:
1102:
1099:
1096:
1092:
1091:
1088:
1085:
1082:
1078:
1077:
1074:
1071:
1068:
1064:
1063:
1060:
1057:
1054:
1050:
1049:
1046:
1043:
1040:
1036:
1035:
1032:
1029:
1026:
1022:
1021:
1016:
1013:
1008:
994:
991:
988:
987:
984:
981:
979:
976:
972:
971:
968:
965:
962:
959:
955:
954:
951:
948:
947:Up to £240,000
945:
942:
938:
937:
934:
931:
930:Up to £120,000
928:
925:
921:
920:
917:
914:
911:
908:
904:
903:
900:
897:
894:
891:
887:
886:
883:
880:
877:
874:
870:
869:
866:
863:
860:
857:
853:
852:
849:
846:
843:
840:
836:
835:
832:
829:
828:Pre-2005 value
826:
821:
803:
800:
797:
796:
793:
790:
787:
784:
780:
779:
776:
773:
770:
767:
763:
762:
759:
756:
753:
750:
746:
745:
742:
739:
736:
733:
729:
728:
725:
722:
719:
716:
712:
711:
708:
705:
702:
699:
695:
694:
691:
688:
685:
682:
678:
677:
674:
671:
668:
665:
661:
660:
657:
654:
651:
646:
632:
629:
627:
624:
606:
603:
594:nominal Band D
590:nominal Band D
586:nominal Band D
576:
573:
564:
561:
557:nominal Band D
551:
550:
544:Garden squares
541:
537:
536:
527:
523:
522:
520:Scottish Water
517:
513:
512:
499:
495:
494:
481:
477:
476:
473:
456:
453:
436:
433:
427:
424:
394:
391:
378:
375:
365:domestic rates
349:local taxation
340:
339:
337:
336:
329:
322:
314:
311:
310:
309:
308:
303:
298:
293:
288:
283:
275:
274:
270:
269:
268:
267:
262:
257:
252:
247:
239:
238:
234:
233:
232:
231:
226:
221:
216:
211:
203:
202:
198:
197:
196:
195:
190:
185:
180:
175:
170:
165:
160:
155:
150:
145:
140:
135:
130:
125:
120:
115:
113:Motoring taxes
110:
105:
100:
90:
85:
84:
83:
73:
65:
64:
60:
59:
58:
57:
52:
44:
43:
39:
38:
30:
29:
15:
9:
6:
4:
3:
2:
3270:
3259:
3256:
3254:
3251:
3249:
3246:
3244:
3241:
3239:
3236:
3234:
3231:
3229:
3226:
3224:
3221:
3220:
3218:
3209:
3206:
3203:
3200:
3198:
3195:
3192:
3189:
3187:
3184:
3182:
3179:
3176:
3173:
3170:
3167:
3164:
3161:
3158:
3155:
3152:
3149:
3147:
3144:
3143:
3122:
3118:
3114:
3107:
3091:
3087:
3083:
3077:
3069:
3065:
3061:
3055:
3047:
3043:
3039:
3033:
3017:
3013:
3009:
3003:
2988:
2984:
2983:
2978:
2972:
2957:
2953:
2952:
2947:
2941:
2934:
2930:
2926:
2925:
2918:
2902:
2898:
2894:
2888:
2869:
2865:
2858:
2852:
2836:
2832:
2828:
2822:
2807:
2803:
2796:
2781:
2777:
2770:
2754:
2748:
2740:
2735:|author=
2728:
2712:
2708:
2704:
2697:
2688:
2672:
2668:
2662:
2655:
2651:
2647:
2642:
2634:
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2482:"Council Tax"
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2094:
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2078:
2063:
2056:
2049:
2040:
2031:
2022:
2020:
2018:
2010:
2004:
2000:
1991:
1988:
1986:
1983:
1981:
1978:
1977:
1971:
1969:
1965:
1960:
1959:
1948:
1939:
1937:
1931:
1929:
1913:
1911:
1901:
1898:
1894:
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1879:
1873:
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1829:non-dependant
1820:
1817:
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1808:
1793:
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1784:
1779:
1776:
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1749:benefit claim
1744:
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1729:
1723:
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1712:
1710:
1700:
1691:
1687:
1683:
1681:
1674:Low occupancy
1663:
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1642:
1639:
1635:
1632:
1628:
1625:
1622:
1619:
1616:
1613:
1610:
1609:child benefit
1606:
1603:
1602:
1601:
1598:
1589:
1587:1 April 2013
1586:
1583:
1582:
1578:
1576:1 April 2013
1575:
1572:
1571:
1567:
1564:
1561:
1560:
1557:
1548:
1544:
1541:
1540:
1536:
1533:
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1528:
1524:
1521:
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1516:
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1502:
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1478:
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1474:
1470:
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1455:
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1441:
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1433:
1430:
1429:
1425:
1422:
1421:
1417:
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1406:
1405:
1401:
1398:
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1377:
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1369:
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1055:
1052:
1051:
1047:
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1038:
1037:
1033:
1030:
1028:Up to £27,000
1027:
1024:
1023:
1017:
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1009:
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1005:
1002:
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985:
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923:
922:
918:
915:
913:Up to £90,000
912:
909:
906:
905:
901:
898:
896:Up to £66,000
895:
892:
889:
888:
884:
881:
879:Up to £51,000
878:
875:
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871:
867:
864:
862:Up to £39,000
861:
858:
855:
854:
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847:
845:Up to £30,000
844:
842:Up to £44,000
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822:
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667:Up to £40,000
666:
663:
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658:
655:
652:
647:
644:
643:
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626:Current bands
623:
619:
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422:in Scotland.
421:
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388:
384:
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371:
368:
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94:
91:
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63:UK Government
62:
61:
56:
53:
51:
48:
47:
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40:
36:
32:
31:
27:
23:
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3125:. Retrieved
3121:the original
3116:
3106:
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3086:The Guardian
3085:
3076:
3063:
3054:
3046:the original
3041:
3032:
3020:. Retrieved
3011:
3002:
2991:, retrieved
2980:
2971:
2960:, retrieved
2949:
2940:
2929:enacted form
2922:
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2905:. Retrieved
2896:
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2851:
2839:. Retrieved
2830:
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2809:. Retrieved
2806:The Guardian
2805:
2795:
2783:. Retrieved
2780:The National
2779:
2769:
2757:. Retrieved
2747:
2715:. Retrieved
2706:
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2675:. Retrieved
2661:
2641:
2623:
2611:. Retrieved
2597:
2585:. Retrieved
2576:
2566:
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2545:
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2524:. Retrieved
2515:
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2494:. Retrieved
2486:www.gov.scot
2485:
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2463:. Retrieved
2454:
2430:. Retrieved
2416:
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2382:. Retrieved
2373:
2364:
2352:. Retrieved
2340:
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2316:. Retrieved
2307:
2298:
2288:20 September
2286:. Retrieved
2277:
2268:
2258:20 September
2256:. Retrieved
2247:
2238:
2226:. Retrieved
2217:
2208:
2200:the original
2194:
2188:
2180:the original
2170:
2146:
2120:. Retrieved
2100:
2081:
2062:
2054:
2048:
2039:
2030:
2003:
1967:
1964:Martin Lewis
1956:
1954:
1945:
1932:
1924:
1907:
1885:
1877:
1856:
1834:
1828:
1826:
1818:
1812:
1811:
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1724:
1719:
1715:
1713:
1706:
1697:
1688:
1684:
1679:
1677:
1599:
1595:
1568:Description
1554:
1546:
1504:
1471:Description
1461:
1451:
1338:Description
1327:
1306:
1298:
1294:
1287:
1220:
1215:
1210:
1155:Council area
1147:
996:
805:
634:
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616:
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578:
566:
556:
554:
498:Joint boards
464:
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429:
413:
405:
400:
396:
386:
382:
380:
377:Organisation
372:
369:
344:
343:
280:
188:Tobacco Duty
178:Landfill tax
96:
18:
2811:28 November
2785:28 November
2759:28 November
2432:15 February
2354:13 November
2318:13 November
1897:Rishi Sunak
1889:progressive
1730:element of
1547:granny flat
1506:granny flat
1453:granny flat
1166:Westminster
605:Revaluation
575:Calculation
402:otherwise.
345:Council Tax
281:Council Tax
50:HM Treasury
3217:Categories
3022:24 January
2717:5 February
2709:. London.
2677:5 February
2613:30 January
2465:30 January
2341:www.gov.uk
2218:www.gov.uk
2073:References
1985:Window tax
1882:Criticisms
1707:Under the
1324:Exemptions
1319:Reductions
1311:leads the
1288:Under the
459:See also:
168:Bingo Duty
123:Stamp Duty
76:Income tax
2993:12 August
2962:12 August
2907:12 August
2727:cite news
2009:exemption
1928:Scots law
1611:for them.
1302:austerity
1274:£1,771.69
1263:£1,636.96
1252:£1,555.40
1241:£1,461.99
1230:£1,429.45
1227:Islington
1216:£1,420.45
1202:£1,386.27
1191:£1,139.41
1180:£1,022.04
475:Examples
3127:30 April
3090:Archived
3068:Archived
3016:Archived
2931:), from
2901:Archived
2897:BBC News
2868:Archived
2835:Archived
2711:Archived
2707:Guardian
2671:Archived
2650:Archived
2607:Archived
2581:Archived
2577:BBC News
2550:Archived
2546:BBC News
2520:Archived
2516:BBC News
2490:Archived
2459:Archived
2426:Archived
2408:Archived
2404:BBC News
2378:Archived
2345:Archived
2312:Archived
2282:Archived
2252:Archived
2222:Archived
2159:Archived
2132:cite web
2113:Archived
2089:Archived
1974:See also
1921:Scotland
1238:Hounslow
999:Scotland
993:Scotland
659:Average
3042:Tonight
2122:25 July
2011:applies
1260:Croydon
1249:Enfield
1211:Average
1199:Lambeth
1169:£710.50
1101:163/100
1087:131/100
795:£3,343
778:£2,786
761:£2,414
744:£2,043
727:£1,671
710:£1,486
693:£1,300
676:£1,114
637:England
631:England
3096:7 June
3012:GOV.UK
2841:9 June
2455:GOV.UK
1926:Under
1904:London
1010:Value
823:Value
648:Value
2877:9 May
2871:(PDF)
2860:(PDF)
2587:9 May
2556:9 May
2526:9 May
2496:9 May
2384:9 May
2348:(PDF)
2337:(PDF)
2228:9 May
2162:(PDF)
2155:(PDF)
2116:(PDF)
2109:(PDF)
1996:Notes
1562:Class
1468:Class
1335:Class
1277:125%
1266:115%
1255:110%
1244:103%
1233:101%
1139:Rates
1132:245%
1129:49/20
1118:196%
1115:49/25
1104:163%
1090:131%
1076:100%
1015:Ratio
986:233%
970:200%
953:167%
936:144%
919:122%
902:100%
831:Ratio
808:Wales
802:Wales
653:Ratio
347:is a
3129:2010
3098:2024
3024:2019
2995:2023
2964:2023
2909:2023
2879:2018
2843:2019
2813:2023
2787:2023
2761:2023
2739:help
2719:2013
2679:2013
2615:2019
2589:2018
2558:2018
2528:2018
2498:2018
2467:2019
2434:2007
2386:2018
2356:2015
2320:2015
2290:2015
2260:2015
2230:2018
2138:link
2124:2016
1221:100%
1205:98%
1194:80%
1183:72%
1172:50%
1062:89%
1048:78%
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738:11/9
724:100%
645:Band
447:and
81:PAYE
2055:not
1375:F2
1367:F1
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