Council tax

Council tax is a local government tax collected to help meet the cost of local services. It commenced 1st April 1993 replacing community charge/poll tax. The revenue raised is added to funding supplied by central government to pay for services such as schools, roads, street lighting, libraries, rubbish collection, etc and services provided by the Police and the Fire Brigade.

The law which governs council tax is laid down in the Local Government Finance Act 1992 and its subsequent regulations.

Council tax is payable on all domestic properties – houses, bungalows, flats, maisonettes, mobile homes and houseboats. The Valuation Office Agency of the Inland Revenue gives each property a ‘band’ depending on its market value as at 1st April 1991. Southampton City Council then sets the charge for each band when the yearly budgets are set.

Council tax bills are issued to all properties prior to the start of each new financial year to cover the period 1st April to 31st March with an option to pay the annual charge over 10 monthly instalments. New occupiers are billed throughout the year.

Discounts and exemptions may apply according to the number of occupants and the circumstances of the household. Council tax benefit can be claimed by people who are on a low income to help pay the bill.