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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). Each property is assigned one of eight bands (A to H) based on property value, and the ...
In Scotland, a valuation joint board is a public body that is responsible for property valuations for local tax purposes across multiple council areas. [1] Each board is made up of a number of members appointed by the local councils in its area. [2] The official that is responsible for property valuations is the Assessor.
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 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 ]
However, during the 17th century, Parliament permitted a Land Tax to be collected from 1667, a Hearth tax from 1691 to 1695 and a Poll tax from 1693 to 1699. [ 3 ] The 1707 Union of the Kingdom of Scotland with the Kingdom of England formed a new Kingdom of Great Britain , so that responsibility for taxation in Scotland became a matter for the ...
The council took on its current form in 1996 under the Local Government etc. (Scotland) Act 1994, replacing the City of Edinburgh District Council of the Lothian region, which had been created in 1975. The history of local government in Edinburgh, however, stretches back much further.
Edinburgh City Chambers is the headquarters of the City of Edinburgh Council. Following local government reorganisation in 1996, the City of Edinburgh Council constitutes one of the 32 council areas of Scotland. [226]
City Centre is one of the seventeen wards used to elect members of the City of Edinburgh Council. [2] Established in 2007 along with the other wards, it elects four Councillors. As its name suggests, the ward's territory is based around a compact area in the centre of Edinburgh , including Calton Hill , the Canongate , Haymarket , Lauriston ...