Editing Council Tax (section)

== Organisation ==
Council Tax is collected by the local authority (known as the ''collecting authority''). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a ''precepting authority'').

=== The nature of the Council Tax ===
The Valuation Tribunal Service has cleared up many previous doubts regarding the exact nature of Council Tax and states that:

{{blockquote|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 otherwise.<ref>{{Cite web|url=http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx |title=Council Tax Guidelines Manual |url-status=dead |archive-url=https://web.archive.org/web/20151003042237/http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx |archive-date=3 October 2015 |df=dmy }}</ref>{{efn |This is no longer always the case, unless a statutory [[#Exemptions|exemption]] applies}}}}

At the bottom and middle end of the market, Council Tax is a [[progressive tax]] 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 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".<ref>{{citation |url =https://dwpexamination.wordpress.com/2015/07/29/council-tax-a-new-poll-tax-for-the-poor/ |title =Council Tax: A new poll tax for the poor |url-status =dead |archive-url =https://web.archive.org/web/20151016212750/https://dwpexamination.wordpress.com/2015/07/29/council-tax-a-new-poll-tax-for-the-poor/ |archive-date =16 October 2015 |df =dmy-all }}</ref>

The valuation of the property is carried out by the [[Valuation Office Agency]] in England and Wales and by [[Scottish Assessors]] in Scotland.<ref>{{cite web|url=https://www.gov.uk/government/organisations/valuation-office-agency/about|title=About us - Valuation Office Agency|website=www.gov.uk|access-date=9 May 2018|url-status=live|archive-url=https://web.archive.org/web/20180222145921/https://www.gov.uk/government/organisations/valuation-office-agency/about|archive-date=22 February 2018}}</ref><ref>{{Cite web|title = Council Tax bands and rates {{!}} Westminster City Council|url = https://www.westminster.gov.uk/council-tax-bands-and-rates|website = www.westminster.gov.uk|access-date = 20 September 2015|url-status = live|archive-url = https://web.archive.org/web/20150922002415/https://www.westminster.gov.uk/council-tax-bands-and-rates|archive-date = 22 September 2015|df = dmy-all}}</ref><ref>{{Cite web|title = Council tax bands and rates – guide {{!}} Lambeth Council|url = http://www.lambeth.gov.uk/benefits-and-council-tax/council-tax/council-tax-bands-and-rates-guide|website = www.lambeth.gov.uk|access-date = 20 September 2015|url-status = live|archive-url = https://web.archive.org/web/20150909151300/http://www.lambeth.gov.uk/benefits-and-council-tax/council-tax/council-tax-bands-and-rates-guide|archive-date = 9 September 2015|df = dmy-all}}</ref>

===Council Tax arrears===

An area that is facing growing attention is the number of households that are falling into [[arrears]] with their Council Tax payments.<ref>{{Cite web|title = Council use of bailiffs|url = https://www.theguardian.com/society/2015/aug/27/council-use-bailiffs-debts-soars-two-years-reports-charity|website = www.guardian.co.uk| date=26 August 2015 |access-date = 13 November 2015|url-status = live|archive-url = https://web.archive.org/web/20151117020547/http://www.theguardian.com/society/2015/aug/27/council-use-bailiffs-debts-soars-two-years-reports-charity|archive-date = 17 November 2015|df = dmy-all}}</ref> 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 undertake enforcement action. In 2014–15, the court and administration costs in relation to Council Tax debt increased by 17%.<ref>{{Cite web|title = Table 7 – GOV.UK|url = https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf|website = www.gov.uk|access-date = 13 November 2015|url-status = live|archive-url = https://web.archive.org/web/20151117033015/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/440177/Collection_Rate_Statistics_Release_July_2015.pdf|archive-date = 17 November 2015|df = dmy-all}}</ref>

===Collecting authorities===
The collecting authorities are the councils of the [[districts of England]], [[Local government in Wales|principal areas of Wales]] and [[Subdivisions of Scotland|council areas of Scotland]], i.e. the lowest tier of local government aside from parishes and communities.

===Precepting authorities===
{{see also|Precepting authorities in England}}
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 cover an area as small as a few streets or as large as an entire county.

{| class="wikitable"
|-
! Precepting authority type !! Examples
|-
| Strategic authorities || [[Greater London Authority]], [[List of county councils in England|English county councils]], [[combined authorities]]
|-
| Joint boards || [[Passenger transport executive]]s, [[police authority|police authorities]], [[fire authority|fire authorities]]
|-
| Public-owned utilities || [[Scottish Water]]
|-
| Lowest-tier authorities || [[Parish councils in England]], [[parish meeting]]s
|-
| Special purpose authorities || [[Garden square]]s, [[National park authority|national park authorities]]
|}

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 ''nominal Band D'' properties in the authority's area (county, district, national park, etc.) to reach the Band D amount.

=== Liability for Council Tax ===
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 [[house in multiple occupation]], in which case the landlord is liable for paying the Council Tax.<ref>{{cite web|url=https://www.landlords.org.uk/news-campaigns/news/council-tax|title=Council tax - National Landlords Association|website=www.landlords.org.uk|access-date=9 May 2018|url-status=live|archive-url=https://web.archive.org/web/20180118010924/https://www.landlords.org.uk/news-campaigns/news/council-tax|archive-date=18 January 2018}}</ref>