Statistics released by the Department for Levelling Up, Housing and Communities provide details on the number of dwellings liable for council tax and the number of dwellings that receive council tax discounts, premiums, and exemptions. The release provides information relating to the stock of domestic dwellings in local authority areas in England. The total number of dwellings is based on the Valuation Office Agency (VOA) Valuation List snapshot as of 13 September 2021 (the snapshot is taken on the 2nd Monday of September each year).
The information contained in this release can be used to calculate a tax base for a local authority. A “tax base” is the number of Band D equivalent dwellings in a local authority area.
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