2009年2月4日 星期三

Council Tax

Council Tax is the system of local taxation used in England[1], Scotland[2] and Wales[3] to part fund the services provided by local government in each country. It was introduced in 1993 by the Local Government Finance Act 1992, as a successor to the unpopular Community Charge. The basis for the tax is residential property, with discounts for single and vulnerable people. As of 2008, the average annual levy on a property in England was £1,146.[4]



Wikipedia article "Council Tax".


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