CTax Learning outcomes

Council Tax processing

This programme is split into 4 modules. They each have their own learning outcomes. Click the headers to see the learning outcomes for each module.

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Who gets the bill?

How do we collect the money?

What happens if the bill is not paid?

How can the bill be reduced

Who gets the bill?

Decide liability for a property according to Council Tax legislation to issue the correct bill.

Formative learning outcomes

• Explain what Council Tax is and how it is charged.
• Decide the liable person for the property according to the Hierarchy of Liability.

How can the bill be reduced?

Identify the mechanisms which can reduce the amount the customer needs to pay.

Formative learning outcomes

• Determine when a Single Person Discount is applied using the Council Tax Legislation.
• Determine if a discount can be awarded according to the legislation.
• Determine if an exemption can be awarded according to the legislation.
• Describe the rules for disabled banding relief.
• Recognise when Council Tax Reduction has been awarded.

How do we collect the money?

Apply appropriate methods of collecting the outstanding money at the relevant stages of the billing process.

Formative Learning Outcomes

• Describe what should be included on a Council Tax Demand Notice.
• Explain the rules regarding when and how Demand and other notices are to be issued/served.
• Explain the Council Tax payment options available to the Taxpayer.
• Recognise the processes involved with issuing adjustment and reminder notices.

What happens if the bill is not paid?

Determine the most appropriate recovery action to take after a summons has been issued.

Formative Learning Outcomes

• Describe when and how a summons is issued.
• Describe when and how a liability order is granted.
• Differentiate between the various stages of the enforcement process.
• Explain the appeal and complaint options available to the taxpayer.