Some households receive a discount on these charges including single person households (25%) and households with two or more adults who receive CTR (up to 25%).The reduction is graduated to reflect entitlement to CTR and is calculated on the same daily basis as CTR.Council tax is a local form of taxation on domestic property and is collected by local councils (often referred to as local authorities).
If two people jointly own or have a joint tenancy they will both be responsible for the bill, although only one bill will be sent to the home.
There are a number of ways in which people can get help with council tax, including through: What is CTR?
Note: In Scotland CTR will apply to your council tax charge only and not any water and sewerage charges included in your bill.
These are based on the council tax band of your home and will be detailed on your council tax bill.
In such cases you should decide between you, and indicate on the claim form TC600, which of you has the main responsibility; but if you cannot agree, HMRC will make the decision.
When deciding on main responsibility, the factors HMRC take into account include the following: Max and Maxine are separated.
Help for people on low incomes is provided in England through various local CTR schemes run by councils.
In Scotland and Wales there is a national CTR scheme, although this will still be administered by local councils.
If Max and Maxine cannot agree between them, HMRC will apply the 'main responsibility test' – look at who takes main responsibility for Midge's welfare etc, applying the tests set out above – and decide accordingly.
Back to the top You can claim CTC for a child up until their 16th birthday.
This means that each local council (England) or nation Government (Scotland and Wales) designs its own scheme and has the responsibility to decide who it supports with paying their council tax bill.