Introduction to Council Tax


This event looked at the administration and enforcement of council tax. It was aimed at new members of staff who have little or no knowledge of council tax or for staff that wished to gain knowledge of the subject.

The opening session provided delegates with a background to council tax. It covered:

  • What is council tax
  • How is council tax calculated
  • Who is liable to pay?
  • Joint and several liability.

The second session provided detailed coverage of how council tax discounts should be applied. It covered:

  • What discounts and exemptions are available
  • What are the qualifying criteria
  • What is a disregarded person?

The third session covered relevant regulations dealing with the administration and enforcement of council tax. It covered:

  • How is the tax collected
  • What happens when people don’t pay?

The final session looked at the system that is in place when council tax payers do not agree with a decision made by the billing authority.

  • Who can appeal
  • The grounds of appeal
  • The appeal process.

The presentation slides for the CIPFA CBRS Workshop are available to download below.


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