Government Council Tax Briefing Paper

The latest, updated government Council Tax Briefing Paper has been published.

The paper provides a general introduction to council tax, levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.

It mainly focuses on the council tax system in England, with references to Scotland and Wales when the diverge from England.

• Government Council Tax Briefing Paper