Introduction to council tax

This course is suitable for revenues officers and customer services.

Duration: either 2 or 3 days

The course is designed for new starters within a revenues team. The first two days of the course covers the legislation relating to liability, discounts, exemptions, billing and collection to liability order stage. Day three covers enforcement and can be omitted or delivered as a stand alone day where required.

Learning outcome

By the end of this course delegates will have a thorough understanding of the law and administration relating to council tax and will be able to deal with billing and payment, council tax debt recovery and enforcement.
 

Day 1

Introduction to course

  • History
  • Administration

Liability

  • Valuation of properties
  • Valuation bands
  • New properties
  • Liability
  • Sole or main residence
  • Houses in multiple occupation

 

Day 2

  • Reducing the bill
  • Discounts
  • Exemptions
  • Disabled relief
  • Appeals

Billing and collection

  • Billing
  • The demand notice
  • Paying by instalments
  • Reminder notices
  • Making arrangements to pay

Recovery

  • Summons
  • The magistrates court
  • Liability order

Enforcement

  • Arrangements to pay
  • Attachment of benefit
  • Attachment of earnings
  • Charging orders
  • Insolvency
  • Distress
  • Committal