THE council tax is a property-based tax which was introduced in 1993 to replace controversial community charge or "poll tax".
It is based on the assumption that two people are living in each house, with a 25pc reduction for people living alone. Empty or second homes are liable for half the tax.
Houses are placed in bands A to H based on the value of property as it was assessed in April 1991. Band A properties (valued at £40,000 or less) and Band B (£40,001 to £52,000) make up by far the largest proportion in Bolton.
Householders in Band H, which includes homes valued at more than £320,000, pay the highest levy.
The bill pays for a wide range of services including schools, social services, road maintenance, refuse collection and leisure facilities. The bill also includes charges which pay for Greater Manchester police and fire service.
Council taxpayers in Blackrod, Horwich and Westhoughton will pay slightly more than other parts of the borough because precepts are charged to fund their town councils.
For example, a Blackrod resident in Band A would pay £6.14 more, a Westhoughton resident £12.36 and in Horwich the figure is £14.12.
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