What assumption does the council tax system make about households?

The assumption that the council tax system makes about households is that each household has two adults. This is based on the premise that household size and composition significantly influence the levels of council tax charged. The system typically takes into account the number of adults residing in a household when determining tax liability, with the expectation that two adults provide a reasonable baseline for most households.

By using this assumption, the council tax is structured to balance the contribution made by households according to their potential ability to pay and the public services used. It helps local authorities in budgeting and planning for services needed by the community.

Households that differ significantly from this model—such as single-person households or those with more than two adults—may fall under different rules or benefit from discounts. This assumption simplifies the administration of the council tax but does not necessarily reflect the diverse structure of family units in contemporary society.