Charging

Charging covers current charging policy and practice within local government in the UK, examining the scope for using charging policies across a wide range of services. Charging for services is a financial option where local authorities enjoy a high level of discretion. In addition to generating income at a time of financial constraint, it can be used as a strategic tool to direct resources and services to those most in need.

Guide to the Council Tax England

The Guide to the Council Tax England is a comprehensive, in-depth, practical guide to the administration of the council tax, which has been the principal system for collecting local taxation since its introduction in 1992. The guide includes annotated legislation and commentary, decisions of valuation tribunals, a summary of relevant case law and a comprehensive library of all the Statutory Instruments passed since 1992.

Guide to the Council Tax Wales

The Guide to the Council Tax Wales is a comprehensive, in-depth, practical guide to the administration of the council tax, which has been the principal system for collecting local taxation since its introduction in 1992. The guide includes annotated legislation and commentary, decisions of valuation tribunals, a summary of relevant case law and a comprehensive library of all the Statutory Instruments passed since 1992.

Government Grants and Business Rates Retention

The Government Grants and Business Rates Retention information stream provides an evolving record of the main features of the local government funding system for England and Wales. It explains how the current 50% business rates retention system operates, covers the main specific grants, and provides context on how the funding system has developed.

Local Taxation

The Local Taxation information stream is an extensive guide to the administration of council tax and national non-domestic rates (NNDR), the principal systems of local taxation in England and Wales. The information stream sets out the technical formulae and accounting arrangements relating to the financial administration of local taxation, as well as related commentary and legislative developments. For both council tax and NNDR systems, the guidance covers valuation, appeals, liability, exemption, discounts and reliefs, billing and collection (including data protection issues for council tax), enforcement and accounting arrangements.