Publisher's Synopsis
This book should enable the reader to understand and implement the Council Tax. It incorporates full details of the Council Tax provisions of the Local Government Finance Act 1992 with an explanation of the law and statutory instruments and their implications.;Each chapter has section-by-section commentary on the relevant parts of the Local Government Finance Act 1992 and supporting statutory instruments.;It should enable the reader to answer such questions as: who exactly is liable to pay Council Tax? How much should they pay? What rights have you to obtain information? What are the legalities surounding non-payment and enforcement? How does the precepting process and collection fund operate?
