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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.
The assessment of means uses similar principles to those of income support. Weekly income is compared to assessed requirements but includes housing costs and council tax which income support does not. There is a capital limit (between the claimant and their partner, if they have one) of £23,250 for those permanently in a care home (£24,000 in ...
Council Tax in Scotland is a tax on domestic property which was introduced across Scotland in 1993, along with England and Wales, following passage of the Local Government Finance Act 1992. It replaced the Community Charge (popularly known as the Poll Tax). Each property is assigned one of eight bands (A to H) based on property value, and the ...
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