About the Council Tax

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What is the Council Tax?

The Council Tax is a property based Tax.  The basis of the tax is the classification of all domestic properties into one of 8 capital value bands.  For the purposes of banding, properties were valued as at 1 April 1991.

Council Tax is payable on all chargeable dwellings which are not prescribed as Exempt.

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The Listing Officer

The Listing Officer is appointed by the Commissioners of the Inland Revenue, and is responsible for:

• The Valuation of Domestic Properties
• Notifications to the Billing Authority
• Maintenance of the Valuation List

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The Billing Authority

The Billing Authority is responsible for the Billing and collection of Council Tax.

A Billing Authority is:

• A District Council
• A London Borough Council
• The Common Council, and
• The Council of the Isles Of Scilly

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The Valuation Tribunal

The Valuation Tribunal is the body responsible for dealing with Appeals by Taxpayers against certain aspects of the Tax both in relation to Valuation and Non - Valuation matters.

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