Council Tax is a form of local taxation. It is a means of raising money which is used to help pay for the services the Council provides.
These services include social services, libraries, street lighting, refuse collection, education, leisure services, etc.
All homes are subject to Council Tax, these include flats and houses, whether rented or owned and whether lived in or not, based on a Council Tax Band assigned by the Valuation Office.
For more information see the latest SMBC Guide to your Council Tax 2014/15 (PDF 305kb)
Download our Explanatory Notes document (PDF 131Kb) for further information about Council Tax, Discounts, Exemptions, Council Tax Support, and how to appeal to the Valuation Office Agency about the Council Tax band your property.