Council Tax in the UK – what it is, how to pay, discounts, exemptions (2026)
Council Tax is a local tax in the UK levied on each household, funding municipal services (waste collection, police, schools, roads), paid by adult residents (16+) or owners of empty homes, with rates depending on the property's band (A-H, based on 1991 values) and local council decisions, averaging £1,200-2,500 annually, with discounts available for single occupants, students, disabled individuals, and low-income residents.