council tax

The Local Government in Scotland Act 2003 is intended to enable the delivery of public services which better meet the expectations of those who pay for and use them.

The Act contains provisions in relation to Best Value within local authorities; local authority trading powers; the Community Planning process; the promotion and improvement of well-being; and certain miscellaneous provisions concerned with local government.

The Alzheimer's Society is the UK's leading care and research charity for people with dementia, their families and carers. They produce information and advice sheets to support those affected by dementia. Council tax is levied by local authorities on residential properties in England and Wales in order to help meet the cost of local services. This information sheet explains that people with dementia and their carers may be eligible for relief on their council tax bill.