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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 is slightly easier to evade than domestic rates as liability for Council Tax falls on the occupants rather than the property owner - the UK does not have a complete identity register therefore Councils must rely on other forms of identification - such as the electoral roll to identify, locate and pursue Council Tax evaders.
Council tax was introduced in 1993 to replace the 'poll tax'. [62] It is a domestic property tax, based on eight bands (A to H) depending on the value of the property on 1 April 1991. [62] Various discounts are set out in law and exist at the discretion of billing authorities. [62]
An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes. Citation: 1992 c. 14: Introduced by ...
Domestic rates are the local government taxation in Northern Ireland.Rates are a tax on property based on the capital value of the residential property on 1 January 2005. . Domestic rates consist of two components, a regional rate set by the Northern Ireland Assembly and a district rate set by local counc
Council Tax strongly resembled the rates system of tax that had been in effect prior to the poll tax. The main differences (at the Council Tax's inception) were that properties were placed in bands based on a range of property values, thereby capping the maximum amount, and that the tax was levied on the property's capital value rather than on ...
Rates are basically a tax on real property. For the year ended June 2005, rates made up 56% of local-authority operating-revenue. [8] Almost all property owners in New Zealand pay rates; those who do so are referred to as ratepayers. People who rent property do not pay rates directly, but property owners will take account of the cost of rates ...
In 1993 domestic rating returned in the form of the Council Tax where a residential property's sale price, rather than its rental value, is the basis for assessment. It was intended to have a domestic revaluation in England in 2007 but following the domestic revaluation in Wales, where over a third of households saw a banding increase, it was ...