Council Tax

E79868

local taxation system property tax tax

Council Tax is a system of local taxation in the United Kingdom, introduced in the early 1990s, that charges households based on the value band of their property to fund local government services.

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All labels observed (2)

Label	Occurrences
Council Tax canonical	3
Council Tax Benefit (historically)	1

Statements (51)

Predicate	Object
instanceOf	local taxation system ⓘ property tax ⓘ tax ⓘ
administeredBy	local authorities ⓘ
alsoKnownAs	domestic rates replacement system ⓘ
appliesTo	households ⓘ
basedOn	property value bands ⓘ
billingAuthorityType	London borough council ⓘ district council ⓘ metropolitan borough council ⓘ unitary authority ⓘ
billIssuedBy	billing authority ⓘ
calculatedFrom	valuation band ⓘ
canBeReducedBy	Council Tax Reduction schemes ⓘ discounts ⓘ exemptions ⓘ
collectionFrequency	usually monthly instalments ⓘ
country	United Kingdom ⓘ
discountType	single person discount ⓘ
enforcedBy	local authority enforcement agents ⓘ
exemptionType	armed forces accommodation exemption ⓘ full-time student household exemption ⓘ severe mental impairment exemption ⓘ
funds	fire and rescue services contributions ⓘ libraries ⓘ local government services ⓘ local policing contributions ⓘ social care services ⓘ street cleaning ⓘ waste collection ⓘ
hasBandRange	Band A to Band H in England and Scotland ⓘ Band A to Band I in Wales ⓘ
hasComponent	adult social care precept ⓘ fire authority precept ⓘ police precept ⓘ property element ⓘ
introducedBy	UK government ⓘ surface form: United Kingdom government
introducedIn	1993 ⓘ
isRegressive	true in economic incidence discussions ⓘ
legalBasis	Local Government Finance Act 1992 ⓘ
liabilityOrderIssuedBy	magistrates court in England and Wales ⓘ
notUsedInJurisdiction	Northern Ireland ⓘ
payer	liable person in a dwelling ⓘ
replaced	Community Charge ⓘ
singlePersonDiscountRate	25 percent ⓘ
subjectOfDebate	fairness and reform of local taxation in the UK ⓘ
usedInJurisdiction	England ⓘ Scotland ⓘ Wales ⓘ
valuationDate	1 April 1991 for England and Scotland ⓘ 1 April 2003 for Wales ⓘ

How these facts were elicited

The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.

Instruction

You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10.

# Requirements
- If you don't know the subject at all, return an empty list.
- If the subject is not a named entity, return an empty list.
- Include at least one triple where predicate is "instanceOf".
- Do not get too wordy.
- Separate several objects into multiple triples with one object.

Input

Subject: Council Tax
Description of subject: Council Tax is a system of local taxation in the United Kingdom, introduced in the early 1990s, that charges households based on the value band of their property to fund local government services.

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

poll tax (Community Charge) → replacedBy → Council Tax ⓘ

Community Charge → wasReplacedBy → Council Tax ⓘ

Income Support → linkedTo → Council Tax ⓘ

this entity surface form: Council Tax Benefit (historically)

Local Government Finance Act 1992 → createdTax → Council Tax ⓘ