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Council Tax - How is it calculated?
This section tells you how Council Tax is calculated.
The amount of Council Tax that you pay will depend upon a number of factors.
Each property is placed into one of eight valuation bands depending on its market value as at 1 April 1991. Click here to read more about Council Tax bands and charges.
The full Council Tax is due on properties in which two or more adults are living. If there are fewer than two adults resident then a discount may be allowed. Certain people may be 'disregarded' when counting the number of residents and, in effect, this person will be treated as though they were not resident. Click here for more information about discounts and empty properties.
A reduction may be applied if a property is the main residence of a person with a disability and the property contains specific features which are required to meet their needs. Click here to read more about reductions for people with disabilities.
Properties not being used as anyone's main home that remain furnished currently get a discount of 10%. This discount will no longer be given from 1 April 2013 and the full tax will be due. See Changes for 2013.
The full tax will be payable on properties that are empty and unfurnished unless one of the exemptions applies. See Changes for 2013.
Council Tax Benefit may be available to help people on a low income. Click here to find out more about Housing and Council Tax Benefit.