Understand Council Tax and Whether You Owe It

A council tax demand has arrived and it is a surprising amount of money for a letter to want. This explains what it pays for, how bands work, who qualifies for the single-person discount or full exemption, and what to do if you cannot pay it, before you just pay it.

<context>
You have received a council tax demand and are not sure what it is, how it is calculated, or whether you qualify for any discounts.
</context>

<task>
Explain UK council tax in plain English:
1. What council tax pays for and why the amount varies by area
2. How bands work and what your band means for your bill
3. The single-person discount: who qualifies and how to apply
4. Exempt groups: students, certain care workers, people with severe mental impairment
5. What to do if you cannot afford to pay: payment plans and who to contact first
</task>

<output_format>
- One paragraph per point (50-70 words each)
- Quick check: three questions to ask yourself before paying in full
- Length: 300-400 words
- Tone: reassuring and informative
</output_format>