headline: Council tax: What is it and how much will I pay?
text: Councils in England that provide social care will be able to increase council tax by 5% next year.
  ge could increase an average Band D bill by about £250 by 2027-28, according to the Office for Budget Responsibility (OBR).
  government says the measure will give local authorities greater flexibility to set council tax levels based on needs.
  Labour says this "bombshell" will force people to pay more. 
  At present, the maximum amount council tax can increase is set by the government. If an authority wants to raise bills above the limit it has to hold a referendum to get residents' backing.
  Local authorities in England can currently increase council tax by up to 2.99% if they provide social care, and 1.99% if they do not.
  However, the government says it will now give councils greater flexibility to set council tax levels based on the needs, resources and priorities of their area.
  From next year, a council providing social care will be able to increase bills 5%. Other councils will be able to increase bills by 3% without holding a referendum.
  reasury expects 95% of councils to push ahead with the 5% rise.
  Local Government Association, which represents councils in England and Wales, says that councils' ability to increase council tax is important. 
  But it says it cannot provide a long-term funding solution for councils, because it adds to individual households' financial pressures. 
  mount of money it generates also varies between different areas. 
  use bills are higher for more expensive properties, so areas with lots of high-value homes will be able to raise more.
  Council tax is a compulsory charge on properties in England, Scotland and Wales set by local authorities to raise money to spend as they wish to provide services in their area. 
  Homes are graded into different "bands", according to how much they were worth at a certain point in time. In England, for example, bands are based on what the value of the property would have been on 1 April 1991.
  rage property in England is in Band D. The exact amount is set by the local authority, but the average Band D bill in England is £1,966 a year. 
  People with more expensive properties will be in a higher category.
  You can find out what council tax band your property is in on the government's website. 
  In Scotland, councils have complete freedom to set rates. In Wales, unlike England, councils may set rates, but the government can cap council tax rises that are deemed "excessive".
  Northern Ireland is not covered by the council tax system - it operates a domestic rating system instead.
  Council tax helps fund a number of local services, including:
  It is the main source of income for most councils. According to the Institute for Government, council tax provides about half of local authorities' funding in England. 
  A further 27% of council funding comes from business rates, while the remaining 23% comes from central government grants.
  In England, an additional charge is levied which goes towards the cost of care homes and other adult social care services.
  As well as the amount taken by councils - which makes up the majority of a bill - local police and fire authorities also charge council tax to help fund their services.
  As a rule of thumb, anyone who is over 18 and owns or rents a home has to pay council tax, but there are exemptions and discounts based on individual circumstances.
  Someone living alone, for example, is entitled to a 25% discount.
  A property occupied solely by students is exempt, and you won't get a bill if you're living in halls of residence or a care home. 
  If you work away from home and your property is empty, you can get a 50% discount. 
  key thing to remember is that it is the occupant of the property who is liable for the bill, so tenants rather than the landlord have to pay.