Council Tax is
one way in which the Council raises money to pay for the services it
provides.
It replaced
the Community Charge (also known as the Poll Tax) and came into effect on
1/4/93.
It is a
property tax with a personal element - that is, it takes into account the value
of a property and the number of people aged 18 or over who live
there.
The amount of
the Council Tax is set and the tax is collected as laid down in the Local
Government Finance Act 1992.
The amount
payable is based on the Band into which the property has been placed.