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Council Tax in Scotland is a tax on domestic property which was introduced across Scotland in 1993, along with England and Wales, following passage of the Local Government Finance Act 1992. It replaced the Community Charge (popularly known as the Poll Tax).
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.
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Each council area is divided into a number of wards, and three or four councillors are elected for each ward. [1] There are currently 1,227 elected councillors in Scotland . [ 5 ] Local elections are normally held every five years and use the single transferable vote electoral system. [ 1 ]
The council adopted its modern name of "Glasgow City Council" following these reforms. The council area created in 1996 was smaller than the district which had existed between 1975 and 1996, with the Rutherglen and Cambuslang area being transferred instead to the new South Lanarkshire council area following a local referendum.
The city council sits at the Glasgow City Chambers on George Square, built in the 1880s and one of the city landmarks. [2] A Glasgow Town Council operated under the historic county of Lanarkshire, with Glasgow serving as the capital of its 'lower ward'; it was originally based at the Glasgow Tolbooth at Glasgow Cross.
A leaflet explaining the Community Charge (the so-called "poll tax"), Department of the Environment, April 1989. The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum (a "poll tax" or "head tax"), with the precise amount being set by each local authority.
At the front of the building is the circular council chamber, and a plaza with water features. Between 1975 and 1996 the building had been used as a sub-regional office of Strathclyde Regional Council, with Hamilton District Council using Hamilton Townhouse in that time. On the creation of South Lanarkshire Council in 1996 the new council chose ...