Council Tax is a local tax collected by local authorities in the United Kingdom to help pay for local services. These services include things like rubbish collection, street cleaning, and local schools. The amount of tax you pay depends on the value of your property and the local council's tax banding system. Each property is assigned a tax band based on its estimated value as of April 1, 1991. Residents are required to pay Council Tax annually, and discounts may be available for certain groups, such as students or those living alone.