Information & advice

This factsheet is a basic guide to Council Tax; the system of paying towards local government services. The factsheet only covers England as the rules in Scotland and Wales are different.

This factsheet includes information about:

• The banding scheme
• Who has to pay Council Tax
• Exemptions and unoccupied properties
• The disability reduction scheme
• Discounts
• Council Tax Benefit/rebate

The factsheet gives an outline of the most important aspects of the system for people aged 60 and over.

Further information

Please download factsheet 21 at the top right of this screen for further information.

There will be a new edition of this factsheet in April 2009.