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Council Tax
Council Tax is the system of local taxation used in England,〔Communities and Local Government - (Council Tax: The Facts )〕 Scotland〔(Council Tax in Scotland ) Scottish Government publications〕 and Wales.〔(Council Tax a guide ) Valuation Office Agency〕 Her Majesty's Customs and Revenue (HMRC) guidelines state the Council Tax is a tax on property. It was introduced in 1993 by the Local Government Finance Act 1992 and as of 2011 the average annual levy on a property in England was £1,196.〔(Council tax levels set by local authorities in England - 2011-12 ) Communities and local government - figures released 23 March 2011〕 == Organisation == Council Tax is collected by the local authority (known as the ''collecting authority''). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a ''precepting authority'').
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Council Tax」の詳細全文を読む
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