Council tax

• Details
• Tagged entities

Properties

SES ID

• 90741

Notation

• 90741

In scheme

• Subject

Broader

• Local government finance

Narrower

• Council tax benefits
• Council tax capping
• Council tax reduction schemes

Related

• Community charge
• Rates and rating

Scope note

• Combine with Discounts, Exemptions and Valuations if appropriate. Avoid combining with tax terms. For the Transitional council tax grant scheme, which replaces the central grant system, use Local government finance.

Definition

• Replaced community charge from April 1993. Tax paid on the basis of the valuation of domestic property.

Collections

• Subject specialist term