Together with Business Rates, income from services and Central Government grants, Council tax provides the money spent on local services.

These services include:

• Schools
• Libraries
• Refuse collection
• Social services
• Police
• Fire authorities

Every household has a liability for Council Tax. The amount each household in Wokingham pays is dependant on:

• The value of the property - see Council Tax Bands
  

• Whether the property is occupied or unoccupied
  
• Whether any of the residents should be disregarded for Council tax purposes
  

There are also variations depending on which Town or Parish Council your property is located in. The Valuation Office Agency - VOA - are responsible for allocating a Council Tax band to each domestic property. You can find out more about property valuations and check any property banding on the Valuation Office Agency website.

The Council Tax bill is based on at least two adults living in a property as their main home.

The charge is therefore calculated as:

50%(=property element) + 50%(2 x adult residents = person element) = 100% liability.