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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.
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.
Glasgow Caledonian University, informally GCU, Caledonian or Caley, is a public university in Glasgow, Scotland. It was formed in 1993 by the merger of The Queen's College, Glasgow (founded in 1875) and Glasgow Polytechnic (originally Glasgow College of Technology (GCT), founded in 1971).
UK income tax and National Insurance charges (2016–17) UK income tax and National Insurance as a percentage of taxable pay, and marginal income tax and NI rate (2016–17) Annual income percentiles for taxpayers in the UK, before and after income tax. In the SVG file, hover over a graph to highlight it.
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).
Rates in England and Wales in 1990 were briefly replaced with the Community Charge (so called "poll tax"), a fixed tax per head that was the same for everyone within a council area, a figure that could differ greatly per local authority.
The following is a list of British universities ordered by their financial endowments, expressed in pounds sterling at fair value.. British charity funds are made up of restricted reserves, which can only be used for specific purposes, and unrestricted reserves, which could be used for any activity within the charity's scope. [1]
The proposed replacement was a flat-rate per capita Community Charge—"a head tax that saw every adult pay a fixed rate amount set by their local authority". [1] The new Charge was widely called a "poll tax" and was introduced in Scotland in 1989 and in England and Wales a year later. [3]