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Council Tax
Method of raising revenue (income) for local government in Britain. It replaced the community charge, or poll tax, from April 1993. The tax is based on property values at April 1991, but takes some account of the number of people occupying each property.
It is levied by local authorities on the value of dwellings in their area. Each dwelling is valued and then placed into one of eight bands. The owners of properties worth more than £320,000 in the highest band pay three times as much in council tax as those in the lowest band of properties worth less than £40,000.
© Research Machines plc 2008. All rights reserved. Helicon Publishing is a division of Research Machines plc.
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command economy
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credit (economics)
debt
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single European currency
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The central band was originally red. It was changed to blue to express solidarity with the Allies during World War I. Effective date: 28 September 1917.
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