What is Council Tax

Find out what Council Tax is, how much it is and how the money is used.

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What is Council Tax

Council Tax is a tax on residential properties, such as houses, flats and caravans. It's paid by the the property owners or occupiers. 

The amount you pay is calculated according to the banding of your property based on the market value on 1 April 1991. Bands are set by the Valuation Office Agency (VOA).

Council tax is an annual charge that we charge for the services we provide, such as:

  • adult social care, supporting independent living, mental health and dementia emergencies
  • schools, school admissions and attendance
  • support for families, children's centres and youth services
  • community safety orders and neighbourhood safety officers
  • refuse collection, recycling centres, noise pollution and fly tipping penalty notices
  • planning applications, building control, licensing, trading standards and food safety
  • street maintenance, repairs, parking permits and fines, and the blue badge parking exemption scheme
  • council housing and maintenance, homelessness, housing benefit, council tax support and reductions
  • leisure centres, museums, libraries and parks
  • birth, death and marriage registration and civil ceremonies, cemeteries and cremations 

Included in your bill are amounts we collect on behalf of Merseyside Police, Merseyside Fire and Rescue Service and the Local Town and Parish Councils.

Liverpool City Region Mayoral Precept

Your Council Tax will also contribute to the Liverpool City Region Combined Authority, which is working to promote further jobs, inclusive growth and investment across the area. The Liverpool City Region Mayoral Precept will be used to deliver projects for the city region, such as ultra-fast digital connectivity, a Mayoral Transport Plan and an apprenticeship portal. Further information can be found on the Liverpool City Region Combined Authority website.

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