Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Council tax definition

What does Council tax mean? Council tax is the statutory local tax on domestic property used in England, Wales and Scotland to fund local services. In England and Wales it is under the Local Government Finance Act 1992; in Scotland under that Act as modified by devolved legislation. Amounts are set and collected by the billing authority (district, unitary or London borough; in Wales the county or county borough council). Bills also include sums required by precepting authorities (e.g. county councils, police and crime commissioners, fire authorities, the GLA, and parish/community councils). In Scotland, each council sets and collects council tax; there is...

Business rates (NNDR) in England and Wales: valuation, liability and appeals, with 2023 Act reforms and forthcoming 2026–29 procedural changes

Published by a LexisNexis Local Government expert

Practice notes

Practice Note

This Practice Note introduces the national non-domestic rates (NNDR), commonly known as business rates, that apply to non-domestic premises in England and Wales. It summarises the scheme’s background and sets out how valuations are carried out. It also describes how to review entries and, where appropriate, challenge a local list or lodge an appeal against determinations already made. Property rating has existed in one form or another since 1601. The present framework was principally created by the Local Government Finance Act 1988 (LGFA 1988), and has since been amended...

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Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable...

Web page updated on 21/05/2026

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