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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.
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).
Property taxes generally attach to the property; that is, they become an encumbrance on the property which the current and future owners must satisfy. [57] This attachment, or lien, generally happens automatically without further action of the taxing authority. [57] The lien generally is removed automatically upon payment of the tax.
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.
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[59] [60] [61] Instead, the Council Tax is usually paid by the resident of a property, and only in the case of unoccupied property does the owner become liable to pay it (although owners can often obtain a discount or an exemption for empty properties). [62] HM Revenue and Customs (HMRC) guidelines state: "Council Tax is a tax on property.
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The tax liability is arrived at by first calculating using the previous year's tax band (i.e. 20% for tax bands of £0 - £25,000 and 29% for £25,001 - £100,000), then reducing it by 0.5% and finally applying the resulting rate of taxable income (gross income less tapering relief).