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Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge (also known as "poll tax"), which in turn replaced the domestic rates.
Rates in England and Wales in 1990 were briefly replaced with the Community Charge (so called "poll tax"), a fixed tax per head that was the same for everyone within a council area, a figure that could differ greatly per local authority.
London weighting is an allowance paid to certain civil servants, teachers, airline employees, PhD students, police and security officers in and around London, the capital of England. It is designed to help these workers with the cost of living in Greater London, which is higher than that of the rest of the UK. [ 1 ]
They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout the United Kingdom, with different systems in England, in Wales, in Northern Ireland and in Scotland.
A leaflet explaining the Community Charge (the so-called "poll tax"), Department of the Environment, April 1989. The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum (a "poll tax" or "head tax"), with the precise amount being set by each local authority.
Institutions that awarded no first-degree level qualifications and more than 50 postgraduate-level qualifications in 2021–22 are listed below. With the exception of the Royal College of Art, which offers graduate diplomas, [2] they had zero undergraduate-level qualifications.
This article comprises two lists of institutions in the United Kingdom ranked by the number of students enrolled in higher education courses. The first list, based on data from the academic year 2019/20, breaks down student enrollment by level of study, while the second list, from the more recent academic year 2021/22, provides a total student enrollment figure without distinguishing between ...
The income from business rates currently does not go directly to the local authority (unlike Council Tax); rather, it is pooled centrally and redistributed to the authorities. [ 29 ] [ 30 ] In financial year 2014–15, authorities in England collected a total of £22.9 billion in business rates, representing 3.53% of the total UK tax income and ...