Cherwell District Council collects more than 98 per cent of the tax due, slightly more than the national average.

But some people have problems with council tax, either because they don't understand the system or they can't afford to pay it.

How council tax works
With a few exceptions, most homes attract council tax. Broadly, the more expensive the property, the higher the tax, but...
- Some homes are exempt – for example, granny flats, provided they are actually occupied by a dependent relative.
- Some households do not have to pay the full charge.
There are reductions for people with disabilities and a range of discounts (for single people and students, for example), while council tax benefit or second adult rebate may pay part of the bill for low income households. About 12 per cent of Cherwell residents get council tax benefit
- If in doubt, check it out – with the council.

Are you liable?
The fact the council has not put your name on its tax demand does not necessarily mean you are not liable. Under the principle of "joint and several liability", any individual with liability can be asked for the whole tax. If, for example, your ex-partner, the named occupier, was meant to be paying the bill but vanished without doing so, you may have to pay the lot.

What about arrears?
People with money problems often ignore council tax demands, because other creditors shout louder. Big mistake.
Councils have wide-ranging powers to collect the money they are owed,
and are increasingly adopting a commercial attitude to debt collection. If you've got problems, talk to the council before it hands your account over to the debt collectors. There's more scope for negotiation.
Don't even wait for a summons – that merely adds to your costs.

Can I claim council tax benefit?
Nationally, roughly a third of people entitled to council tax benefit don't claim it. If you think you may qualify, ask.

For further information contact your district council: Cherwell 01295 227000; South Northants 01327 322190; Stratford-on-Avon 01789 260990
Or contact Banbury Citizens' Advice Bureau at 26 Cornhill, Banbury, 01295 259698.