Council tax is a local tax that is levied on properties in the UK. Council tax is used to fund local services, such as schools, police, and rubbish collection, and it is collected by the local council.

The amount of council tax that is paid is based on the value of the property and the number of adults living in the property. Properties are assigned to one of several council tax bands based on their value, and the amount of council tax that is paid is determined by the band and the local council's council tax rate.

Council tax is an important source of funding for local services and is an important consideration for property owners. It is important for property owners to understand the council tax rules and to accurately pay their council tax liabilities.