Council tax/Rates

[Stuart1948]

Does any one know what legislation single occupancy rates come under.

I live on my own, and get a 25% discount, but why cant I get a 50%.

Also does anyone know what the european rules are on this subject

[sammd]

These may be of use....may be some links in there somewhere...

http://www.direct.gov.uk/MoneyTaxAndBenefits/Taxes/BeginnersGuideToTax/BeginnersGuideToTaxArticles/fs/en?CONTENT_ID=10015020&chk=%2BrlbDx

http://www.voa.gov.uk/council_tax/

[Buenchico]

The reason why you don't get a 50% discount is because, unlike the old Community Charge (better known as Poll Tax), Council Tax relates to a property and not to individual people. Therefore the bill will be the same whether there are 2 people or 10 people living in the property. Parliament has decided to make a concession for sole occupants of properties but the level of the discount is determined solely by whatever Parliament decides to be appropriate rather than from any mathematical formula.

European law creates a very limited amount of harmonization of taxes (e.g. there are minimum levels of VAT which must be charged in all EU countries) but the general principle of the EU is that each country is free to determine its own taxation structure. (i.e. there is no European legislation relating to Council Tax).

Chris