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Billing authorities are the local authorities with the responsibility of setting and collecting council tax. They also administer council tax discounts and exemptions. Billing authorities collect council tax on their own behalf as well as collecting it for other local authorities in the area. The council tax bills householders receive may also include precepts which are levied by Precepting authorities and are shown separately on the bills received by people. The Council tax bills are sent to households by the billing authorities. They are sometimes known as lower tier authorities and in total there are three hundred and twenty six of them (until April 1st 2009 there were three hundred and fifty four.) they include London boroughs, unitary authorities, metropolitan district councils, shire district councils, the City of London, and the Council of the Isle of Scilly.





Council Tax Benefits Charges Rates Bands Exemptions

Copyright (2007)