Council tax is a UK local government tax applied based on property valuation, replacing the community charge in 1993–94. It includes various rebates and exemptions depending on occupancy and income.
Local taxation is a form of taxation levied by a local government authority rather than by central government. In the UK, council tax and business rates are the main forms of local taxation.
A tax based on the value of property owned by a taxpayer. In the UK, council tax and business rates are charged based on the property’s value, defined by a series of value bands which depend on the region.
