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. Each property is assigned one of eight bands in England and Scotland (A to H), or nine bands in Wales (A to I), based on property value, and the tax is set as a fixed amount for each band. The higher the band, the higher the tax. Some property is exempt from the tax, and some people are exempt from the tax, while some get a discount.
In 2011, the average annual levy on a property in England was £1,196 (equivalent to £1,841 in 2023).[1] In 2014–15, the tax raised enough money to cover 24.3% of council expenditure.[2]
Council Tax is difficult to avoid or evade and therefore has one of the highest collection rates of any tax, with in-year collection rates of 97.0% in 2014–15.[3]
^Council tax levels set by local authorities in England – 2011–12 Archived 4 October 2011 at the Wayback Machine Communities and local government – figures released 23 March 2011
^"Archived copy" (PDF). Archived (PDF) from the original on 17 September 2016. Retrieved 25 July 2016.{{cite web}}: CS1 maint: archived copy as title (link)
^"Collection rates and receipts of council tax and non-domestic rates in England 2014–15" (PDF). Archived (PDF) from the original on 17 November 2015.
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