Council Tax Flashcards
1
Q
When was council tax introduced
A
Enacted through the LGFA 1992 and came into force 1st April 1993
2
Q
What bands are there
A
Properties were banded in categories A-H based on capital value
3
Q
Who is liable for council tax
A
Liability lies with the resident of the dwelling, this extends to licences however if vacant the owner will be liable
4
Q
What is the AVD for council tax
A
01-APR-1991
5
Q
When is a band altered
A
A band is usually changed due to a material increase, this is an increase in value due to any building which has required planning permission. Band altering does not take into account changes in locality
6
Q
Name some reliefs
A
- Single resident’s relief (25%)
- Student exemption
- Children or persons who are severely mentally impaired are exempt
- Second homes
- Unoccupied premises
