Council Tax Handbook (10ed)
The new Council Tax Handbook is the definitive practical guide to all aspects of the council tax in England, Wales and Scotland. This edition is updated to take account of changes to rules and procedures since the previous edition, including the new council tax benefit reduction schemes. With the localisation of council tax in 2013, advisers are likely to see more clients struggling to meet their council tax liabilities. 2.5 million people who previously received maximum council tax benefit will have to pay a percentage of their bills.
This Handbook covers:
- Who is liable and who is exempt from paying council tax
- How homes are valued for council tax purposes
- Discounts available
- The position of students
- The powers of local authorities
- Tax collection, appeals, enforcement and bailiffs’ powers.
It includes practical examples and is fully cross-referenced to legislation and caselaw. It is widely used by taxpayers and their advisers, as well as local authority administrators.
|Publisher:||Child Poverty Action Group|