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 Community Charge (popularly known as the Poll Tax).
Each property in the borough is assigned one of eight bands (A to H) based on property value, and the tax is set as a fixed amount for each band. Some property is exempt from the tax, some people are exempt from the tax, while some get a discount.
For more information please see the tabs to the right, or click on the following link to read a pdf document "Paying the Right Level of Council Tax - A Plain English Guide to Council Tax in England", which has been published by the Ministry of Housing, Communities & Local Government:
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