Council Tax Handbook

"NEEDED MORE THAN EVER" SAID A RESIDENT TO US AS COUNCIL TAX RISES BITE FROM 2019

An appreciation by Elizabeth Robson Taylor of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambers and Reviews Editor, "The Barrister"

This new, 12th edition, of CPAG's "Council Tax Handbook" for 2019 arrives at an important time for the history of this form of taxation. In our view, the book will be of great value to taxpayers, advisers and administrators as well as elected councillors dealing with personal cases at a time of change.

The title has been rightly described as "the most widely used practical guide to all aspects of the council tax in England, Wales and Scotland" and it remains an invaluable resource for all affected by this tax. It has been fully updated and covers recent changes to the legislation, case law authorities and both court practice and procedure.

The Appendices are particularly important for unrepresented parties fearful of what they may face when up against a local authority. We found Appendix 3 particularly helpful setting out the standard content of a letter requesting an adjournment in the Magistrates' Courts, and always remember to serve a copy of the local authority as well.

Murdie and Moorhouse have included information for undergraduates covering student halls of residence, and advice concerning empty or second homes. The greatest benefit of this annual handbook concerns essential guidance on all aspects of how council tax collection is enforced, including methods used for recovery in view of the highly privileged position local authorities enjoy.

The many practical examples of issues which arise involving the administration of council tax will be of great help to the general public. We found the comprehensive guide to council tax reduction schemes of great help and comfort to those worried about where they stand when they face any form of conflict with those in local government.

The handbook explains the following issues which may arise, including those who is liable and who is exempt from paying council tax; how homes are valued for tax purposes and how valuations can be changed; the position of students; discounts and the new reduction schemes; the extensive powers of local authorities; and finally, tax collection, appeals, enforcement and bailiffs' powers.

The book has been fully cross-referenced for local government case-law authorities and regulations. Murdie and Moorhouse have filled it with lots of everyday examples of problems, making it an indispensable guide for a range of readers including taxpayers, advice agency staff, housing and consumer advisers, lawyers, local authority administrators and anyone else needing to understand the council tax and its application.

Always ensure you have the most recent edition of the handbook as both law and practice do change. The handbook was published on 4th December 2018. The law described in this handbook was correct at 1st October 2018.