Editing Council Tax (section)

=== 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>