Council Tax is a tax paid to your local council(s) for the delivery of local services. It generally needs to be paid in respect of all domestic properties where people live permanently. Your Council Tax bill will depend on what council tax band your property is placed in and the level of Council Tax set each year by your local council. There are 8 bands – from A to H – based on the value of the property. The highest paying band is Band H, with the amounts levied going down progressively to the lowest paying band, Band A. The Council Tax band of your property is decided by the Valuation Office Agency. In ‘two tier areas’ (where there is both a district and county council), your Council Tax bill will be issued by the district council. In ‘single tier areas’ it will be issued by a unitary council, a metropolitan district council or a London borough. Your bill will show how much of your Council Tax goes to which local public bodies, for example, police and crime commissioners, and parish/town councils. It will also show how much each element of the bill has increased or decreased since the last year’s bill. This guide provides an introduction to the Council Tax system in England. Separate arrangements apply in Wales, Scotland and Northern Ireland. More information on how Council Tax is set and by whom is provided under “Having your say on what you pay” later in this guide. This document should not be considered to be definitive legal advice. It is intended as an overview of how Council Tax operates, as at the date of publication in May 2019. Guidance and advice on how your personal circumstances affect your liability for Council Tax is available from your local billing authority, which is responsible for administering the Council Tax system in accordance with the relevant legislation.