The Council Tax Handbook is the most widely used practical guide to all aspects of the council tax as it applies in England, Wales and Scotland. Fully revised and updated to take account of all recent changes to legislation, practice and procedure, and with expanded information about council reduction schemes, it remains the standard guide for use by administrators, advisers and others needing to understand the scheme.The Handbook explains:who is liable and who is exempt from paying council taxhow homes are valued for council tax purposes and how valuations can be changeddiscounts and the new reduction schemesthe position of studentsthe powers of local authoritiestax collection, appeals, enforcement and bailiffs' powers