Council tax: What is it and how much is it rising?

Millions of households in England face a 5% council tax increase in April, and bills in the rest of the UK are also expected to rise sharply.

This follows a range of increases in the cost of living, including energy bills and food prices.

Council tax is a compulsory charge on properties in England, Scotland and Wales set by local authorities to raise money to spend on providing 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.

People with more expensive properties are in a higher category.

Northern Ireland is not covered by the council tax system - it operates a separate domestic rating system.

The government has increased the amount that councils in England are allowed to put up council tax without having to hold a local referendum.

Those with social care duties can raise council tax by 5%, while others can put it up by 3%.

Most councils are expected to impose the biggest increase they are allowed to without consulting residents.

In England, if you pay the average Band D council tax of £1,966 a yearand your council tax goes up by 5%, that would mean an extra £98.30 across the year, or £8.19 a month.

That site will tell you which tax band you are in and which council you pay it to, with a link to its website, where you should find details of your current bill, and how much it will go up in April once that has been decided.

Council tax helps fund a number of local services, including:

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.

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.

The 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.