Publisher's Synopsis
A guide to the new system of local government finance which comes into force in England and Wales on 1 April 1990. This book cover such topics as: the personal community charge, the standard community charge on a second property, the collective community charge payable by the landlord of property with a moving population of residents; multipliers (the formula for calculating charges), the registration process and penalties for failing to register, who has to pay - including the liabilities of spouses and other co-owners, exemptions (for students, hospital patients, prisoners and others), collection of the charge, enforcement and appeals.
