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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.
Each collecting authority then adds together the Band D amounts for their area (or subdivisions of their area in the case, for example, of civil parish council precepts) to reach a total Band D council tax bill. To calculate the council tax for a particular property a ratio is then applied. A Band D property will pay the full amount, whereas a ...
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Added some of that in. Probably needs fleshing out more, particularly the pro-council-tax argument (I'm sure the government have made some statements in defense of it!) 136.2.1.101 11:48, 24 March 2006 (UTC) -- There should be some discussion on council tax benefit which is a complicated system.
As a unitary authority, Stoke-on-Trent City Council has the functions of a county council and district council combined. In its capacity as a district council it is a billing authority collecting Council Tax and business rates, it processes local planning applications, it is responsible for housing, waste collection and environmental health.
The Council Tax (New Valuation Lists for England) Act 2006 (c 7) is an Act of the Parliament of the United Kingdom.One of its purposes was to postpone the compilation, in relation to billing authorities in England, of new valuation lists for the purposes of council tax until after the Lyons Inquiry had produced its final report, in order to allow that report to be taken into consideration when ...
Donors of gifts in excess of the annual exclusion must file gift tax returns on IRS Form 709 [100] and pay the tax. Executors of estates with a gross value in excess of the unified credit must file an estate tax return on IRS Form 706 [101] and pay the tax from the estate. Returns are required if the gifts or gross estate exceed the exclusions.