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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.
The major concerns voiced were around a loss of planning powers for the council, the transfer of council assets to the new entity, and a 'lack of expertise' on the board. [6] The proposed council assets for transfer to the MDC include: [7] Middlehaven – including brownfield sites, Middlesbrough Dock, and surrounding land of around 40 acres
Middlesbrough Council became a unitary authority in 1996. The borough is part of the Tees Valley Combined Authority, along with the boroughs of Stockton-on-Tees, Redcar and Cleveland, Hartlepool and Darlington. There are two parish councils in the area of the borough of Middlesbrough, Nunthorpe and Stainton and Thornton respectively.
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Council Tax is slightly easier to evade than domestic rates as liability for Council Tax falls on the occupants rather than the property owner - the UK does not have a complete identity register therefore Councils must rely on other forms of identification - such as the electoral roll to identify, locate and pursue Council Tax evaders.
The town of Middlesbrough had been incorporated as a municipal borough in 1853. [6] When elected county councils were established in 1889 it was considered large enough to provide its own county-level services, and so it was made a county borough, independent from the new North Riding County Council, whilst remaining part of the North Riding of Yorkshire for ceremonial purposes.
Council Tax Benefit Regulations 2006 (S.I. 2006/215) Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/216) Housing Benefit and Council Tax Benefit (Consequential Provisions) Regulations 2006 (S.I. 2006/217) Safety of Sports Grounds (Designation) Order 2006 (S.I. 2006/218)
The Council of the Isles of Scilly is a sui generis single-tier authority, created in 1890 and since 1930 has held the "powers, duties and liabilities" of a county council. [54] It thus is not a unitary authority as those are such authorities created under the Local Government Act 1992 .