Council tax explained
On 1st April 1993 Council Tax replaced the Poll Tax as the source of income to be collected locally to help pay for local services.
Council Tax is payable on most domestic dwellings. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat and whether it is owned or rented. Some properties are used for both domestic and commercial purposes (composite properties) and will be subject to council tax and business rates.
Properties are allocated by the Listing Officer to one of eight Valuation Bands according to the market value of the property as at 1st April 1991. Your council tax bill states which band applies to your property.
Sandwell Council as part of its budget setting process fixes the amount payable for each Band. A bill is sent out in March setting out the monthly instalment payments required together with payment dates.
Liability for council tax is on a daily basis.
The Council Tax is comprised of:
- a 50% property tax.
- a 50% personal tax.
Reductions may apply in the following circumstances:
Where only one adult lives in the property there is a discount and various categories of dwellings defined by Government Regulation may give rise to exemption. Rebates are available for liable persons with low incomes and special provisions for properties occupied by disabled persons.