Another disadvantage is that it's regressive because the bands are quite limited: "The poorest lose 8% of their income to the Council Tax system whilst the richest only lose 2%." ( https://www.equalitytrust.org.uk/how-regressive-our-tax-syst... )
"Europe tells UK to reform ‘regressive’ council tax system": http://www.localgov.co.uk/Europe-tells-UK-to-reform-regressi...