This Practice Note summarises all aspects of council tax. It explains the role of the Valuation Office Agency (VOA), outlining the council tax valuation bands and possible appeals against them. This Note also highlights the exemptions and discounts that can be applied, and the process for billing and appeals.
This Practice Note outlines the statutory requirements for enforcing payment of council tax. It sets out the statutory requirements for demanding sums owed, the process of issuing a summons for a debtor to appear at the magistrates’ court together with methods of enforcement such as attachment of earnings, charging of property and in very extreme cases, committal to prison.
This Practice Note is one of a series of Practice Notes covering National non-domestic rates (NNDR). This Practice Note covers billing and recovery, the collection fund, transitional reliefs and exemptions from the operation of the system.
This Practice Note is one of a series of notes covering National Non-Domestic Rates (NNDR). It covers business improvement districts (BIDs), explaining what they are, how they are created and funded. It also covers business rates supplements and retention of NNDR by local authorities.
This Practice Note is an introduction to the system of non-domestic rates (or business rates) for non-domestic (NNDR) properties in England and Wales. It outlines the background to the operation of the scheme, provides detail on how the valuation process works. It explains how to check, challenge and if necessary make a proposal to amend a local list or appeal against decisions that have been made. It is the first of a series of three notes covering the operation of the NNDR scheme
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