A UK tax levied by local authorities on owners of dwellings. Council tax is payable at a rate depending on the valuation of the dwelling, as assessed in eight bands (nine bands in Wales) by the District Valuer. A reduced rate of council tax is payable by sole occupants of houses, and some low-income households are exempt. The rate at which council tax is levied is decided by individual local authorities, subject to upper limits fixed by the central government.