Understand Your Council Tax Band and Bill

A council tax bill lands and you've no idea how they got to that figure. This explains what the money funds, how the bands were set off 1991 valuations that nobody's revisited, and how to check whether yours is wrong on the GOV.UK valuation list. Plain English, with the steps to challenge it if the band looks off.

<context>
You have received a council tax bill and are not sure how the amount is calculated or whether your band is correct. Your property is in {LOCAL_AUTHORITY}.
</context>

<task>
**Explain council tax in plain English:**
1. What council tax funds: local services, police, fire, social care
2. How bands are set: 1991 property valuations, who decides them, why they rarely change
3. How to check your band: GOV.UK Valuation Office Agency lookup
4. Discounts and exemptions: single-person discount (25%), student exemption, severe mental impairment, empty property rules
5. How to challenge your band: grounds for appeal, what evidence helps, the realistic success rate
</task>

<output_format>
- Short paragraph per topic (plain English, no jargon)
- Checklist: three situations that qualify for a discount or exemption
- One sentence on the most common reason challenges succeed
</output_format>