Council Tax Guidance Manual

This Manual contains information about all aspects of council tax – valuation (banding), liability and reduction (support).

Originally produced for our staff, the Manual has been found useful by a wider audience. Lists of the relevant legislation and cases are followed by sections on all aspects of council tax. Each section has the same four-part structure: an introduction; a list of legislation and interpretation of it; case law; and commentary/working practices.

A detailed Index at the back has links to the relevant references. The Contents list links to the sections of the Manual.

Please note that the information and advice contained in this Guidance Manual is not binding. It does not necessarily represent the views of Valuation Tribunal panels.  The Manual should be used as an aid to interpretation only and not as a substitute for the relevant law.

Every attempt has been made to keep this manual up to date.  If you see any errors or omissions, please report this to us. Either click on the Contact us link or send an email to corporate@vts.gsi.gov.uk. Please identify the relevant section of this Manual and your suggestion for inclusion or change.