IN reply to the open letter 'Council should complete works or give tax rebate', Chorley Citizen, September 1.

I am sympathetic to the plight of residents in Milestone Meadow, Euxton, where the council cannot adopt the road until the builder completes the development.

It is not appropriate though to suggest that residents are entitled to a Council Tax rebate in these circumstances.

It is important to point out that the Council Tax is, as the name suggests, a tax, and not a charge for services.

The difference between the two is that in the case of a charge people pay only for the amount of something they use, whereas in the case of a tax, all contribute towards the total cost of a given service for the benefit of the wider community.

It is also important to note that the amount of money Chorley Borough Council receives from the Council Tax bill is around 12p in the £1.

For this residents, including those in Milestone Meadow, receive services including regular waste collections, leisure and recreational provision.

The lion's share of the bill is taken up by emergency services, such as the police, fire and rescue and Lancashire County Council, which provides services such as street lighting, libraries, social services and schools. People in Milestone Meadow are also benefiting from these services.

Legally, there is no statutory provision to grant a rebate or offer a reduction in Council Tax for properties on an unadopted development.

Furthermore, people who buy homes on such developments are usually informed of the implications beforehand and they are included in the contract of sale.

We are notified by the Valuation Office once a property has been completed and have a statutory obligation to issue a bill based on that valuation.

Rebates can only be granted for other circumstances, such as people on a low income or living alone or in full-time education.

Details of the circumstances where Council Tax can be reduced are included in the leaflet sent to every household with the Council Tax bill.

They can also be found at our Customer Contact Centre in Union Street and on the internet at www.chorley.gov.uk

George Graham, Director of Finance, Chorley Borough Council.