Updates: Council Tax Manual
2023
The content and numbering in Practice Note 5 have been updated after a review.
Practice note 6A has been added.
Section 3: England - proposals and appeals
The section 'Who may make a valid proposal?' has been updated.
Section 3: Wales - proposals and appeals
The section 'Who may make a valid proposal?' has been updated.
Section 1: introduction and essential background
Outdated content has been deleted/modified.
Updated Practice note 6.
Practice note 8 - section 4.14 has been updated
2022
Practice note 6: premises in multiple occupation (aggregation of dwellings) updated.
Appendix 1 to PN 6 – Flowchart for considering aggregation updated.
Practice Note 6 Appendix 2: Case Law relating to Aggregation updated.
Practice Note 6 Appendix 3: Aggregation Special cases - Sheltered accommodation with high degree of communal facilities updated.
2021
Substantial changes made to PN4, Appendix 1 and 2, and a minor change to Appendix 3.
Section 1: introduction and essential background
Part 9 and Appendix 1.2 of this section has been updated.
Section 3: England - proposals and appeals
Part 1 of this section has been re-written in part to reflect current practices.
Practice note 7 and Appendix 1 to 4 has been updated as well as practice note 8.
Section 1: introduction and essential background
Part 10 has been added to this Council Tax Manual section.
2017
Section 1: introduction and essential background
New section added.
Section 2: maintenance of Council Tax lists - billing authority reports and altering lists
New section added.
Section 3: England - proposals and appeals
New section added.
Section 3: Wales - proposals and appeals
New section added.
New section added.