Council Tax
E79868
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.
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 |
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 → |
Referenced by (2)
| Subject (surface form when different) | Predicate |
|---|---|
|
poll tax (Community Charge)
→
|
replacedBy |
|
Community Charge
→
|
wasReplacedBy |