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The Council Tax Handbook is the most widely used practical guide to all aspects of council tax in England, Wales and Scotland. This most recent edition is fully updated to cover recent changes to legislation, caselaw and court procedures and practice, including new information on student halls of residence and empty and second homes. It explains who is liable, how homes are valued and discounts, as well as how to challenge a decision and what to do if a client has built up arrears. Also included are details of how the council tax reduction schemes work and council tax support.
The book is filled with lots of practical examples and is indexed and fully cross referenced to caselaw and regulations. Taxpayers, advice agencies, housing and consumer advisers, lawyers, and local authority and housing association staff will all find this book invaluable.