The Conservatives introduced Council Tax in the Local Government Finance Act 1992 to replace their notorious Community Charge also known as The Poll Tax.

Council Tax started in 1993.

There are 8 charging bands, named A to H, and each band pays a different proportion of Council Tax. Band D is often used for comparisons.

Homes were put into the A to H bands based on their selling price as at 1 April 1991. Welsh house prices were lower than those in the English bands.

Council Tax is a daily tax payable by the owner of a home (section 8).

A couple, married or un-married, living together are each liable for the entire tax (section 9).

There is a 25% discount if the home is occupied by only one adult person (section 11).