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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.

Introduction

  • COVID-19
  • Editorial Board

National Non-domestic Rates (NNDR)

  • Introduction to National Non-domestic Rates
  • NNDR Valuations
  • NNDR Appeals
  • NNDR Liability
  • Empty Property Rate
  • NNDR Reliefs
  • NNDR Transitional Relief
  • NNDR Billing and Collection
  • NNDR Enforcement
  • Interest on Overpaid Rates
  • Business Rate Supplements
  • Business Improvement Districts
  • NNDR1 Form
  • NNDR3 Form

Council Tax

  • Introduction to Council Tax
  • Valuation
  • Valuation Appeals
  • Council Tax Appeals
  • Liability
  • Exemptions
  • Discounts and Reliefs
  • Impact of Personal Insolvency on Debt Collection
  • Council Tax Reduction Schemes (Council Tax Support)
  • Council Tax Billing and Collection
  • Council Tax Enforcement
  • Calculation of the Council Tax Base
  • Setting the Council Tax
  • Council Tax Referendums
  • Capping in Wales
  • CTB1 Form

Accounting for Local Taxation and BIDs

  • Accounting for NNDR
  • Business Rate Supplements - Accounting Arrangements
  • Business Improvement Districts - Accounting
  • The Collection Fund
  • Accounting for Council Tax

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Accountancy, Audit and Risk
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Local Authority Funding
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  • Guide to the Council Tax England
  • Guide to the Council Tax Wales
  • Government Grants and Business Rates Retention
  • Local Taxation
Local Authority Services
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Other Sectors
  • Charity Accounting and Financial Management
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Taxation
  • Education VAT
  • Health VAT
  • Housing Associations and RSLs VAT
  • Local Authorities and Similar Bodies VAT
  • PAYE and National Insurance

Bulletins

 Government publishes final reports on Council Tax increases in England
 House of Commons publishes briefing paper on Council Tax Reduction Scheme
 Government publishes updated collection rates and receipts for council tax and non-domestic rates in England for 2019/20
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Chartered Institute of Public Finance and Accountancy (CIPFA), registered with the Charity Commissioners of England and Wales No. 231060 and the Office of the Scottish Charity Regulator No.SC037963.
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