@iwishihadknownmore "much better to ramp up CT on bands E F G & H, which proportionately are way too low"
E band is typically a 4 bed house and I live in one, it's hardly an 8 bed Georgian mansion. I agree (having worked in council tax) that the top bands do need to be rebanded with special attention on those H bands that cover a wide range of properties from some 6 beds to properties with 15 beds with 3 acres of land, all currently paying the same.
I don't think removing the single occupier discount is the way to go. It will hit far too many people too hard, it would be too much.
Council tax is 50% property and the land it sits on and 50% two people living in it, hence the single occupier discount reducing by 25%. This is also a shitty situation for any single parent with a child who hits 18 as now 2 adults live at the property. I firmly believe the single occupier discount should stay.
I think (long time since I worked there) but it is all worked off the D band and then each band higher is a set percentage above the D band, the same going down the bands too. My brain cannot do maths today.
Council tax exemptions whether property exemptions or disregarded people may be the way to claw back some money. Diplomats are disregarded for council tax like students but I believe students shouldn't have to pay. I also think any second homes should have a full charge, not dependent on furnishing levels as some councils do. It used to be the same across England that it was 50% then councils got to choose their own rate, and rightly so especially in tourist spots. I am all for full charge for any second home. Annexes too may need looking into.