Council Tax is the current form of local taxation for domestic properties which local authorities use to raise money to pay for around 20% of the cost of local services such as Education, Social Services, Refuse Collection and so on.
Council Tax is a property tax with a personal element. The property element is based on the property's valuation band (see Valuation bands). The personal element takes into account the number of people aged over 18 living in a property, and allows for a discount to be granted in some circumstances.