The provision of local government and its functions are contained within the Local Government Act 1972.
You can find the rules about Council Tax for free on the Government Legislation website, including:
- Local Government Finance Act 1992
- The Council Tax (Administration and Enforcement) Regulations 1992
- The Council Tax (Demand Notices) (England) Regulations 2011
Council Tax liability is decided by law and confirmed by the yearly Council Tax demand notice. People ask if Acts and Statutes are required for residents and about the difference between a Statute and Law. Acts of Parliaments are Statutes which set out the law.