What is one financial concern mentioned regarding council tax during a pandemic?

Freezing council tax during a pandemic is a significant financial concern because many households face economic hardship due to job losses or reduced income. By freezing taxes, local councils can provide immediate relief to families struggling to make ends meet, helping to stabilize their financial situations during challenging times. This approach can also assist in preventing increased levels of unpaid taxes and potential long-term financial strain on local authorities and residents alike.

The other options, while relevant to various financial aspects of councils during a pandemic, do not directly address the immediate needs of residents facing financial difficulty. For example, increases in property valuations or a reduction in property sales might impact financial planning for the future, but they don't provide the immediate relief that freezing council tax would. Higher demand for licenses could indicate economic activity, yet it does not address the pressing issue of resident affordability during a crisis.