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GCSE Citizenship Studies · key term
A local tax on domestic properties, based mainly on property valuation bands, which helps fund local services.
Used by AQA and Edexcel
Paper 1
Revise: Public TaxesCouncil tax is charged on domestic properties and is based mainly on property valuation bands. It gives councils a local source of tax revenue. Business rates are charged on non-domestic property, such as shops and offices.
Paper 1, Paper 2
A tax on domestic properties that helps fund local services. The bill depends on the home's valuation band, the council's charge for that band and any applicable discounts, exemptions or reductions.
Do not assume council tax pays for every local service. Councils also receive grants, business-rate revenue and fees or charges.
Distinguish council tax on homes from business rates on most non-domestic properties.
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Four important funding routes are council tax, business rates, government grants and charges for services. These connect local residents, businesses, central government and service users to the funding of local services.
