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Council Tax In Scotland
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 tax is set as a fixed amount for each band. Some properties are exempt from the tax, some people are exempt from the tax, while some get a discount. Organisation Council Tax is collected by local authorities though part of the tax goes to Scottish Water for water and sewage services. Liability for Council Tax In general terms: The occupiers of a property are liable, regardless of tenure, or the owners if the property is unoccupied, except if the property is a 'house in multiple occupation', in which case the landlord is liable for paying the Council Tax. Calculation Each dwelling is allocated to one of eight bands coded by letters A t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Property Tax
A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions" (see: ), but this article only covers taxes on realty. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or geographical region or a municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax. This tax can be contrasted to a rent tax, which is based on rental income or imputed rent, and a land value tax, which is a levy on the value of land, excluding the value of buildings and other improvements. Under a p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Local Government Finance Act 1992
The Local Government Finance Act 1992 includes obligations of the occupants or (in the case of vacant properties and houses of multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland) to pay Council Tax. It repealed large sections of the Local Government Finance Act 1988, which introduced the unpopular Community Charge The Community Charge, commonly known as the poll tax, was a system of taxation introduced by Margaret Thatcher's government in replacement of domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. It pr ... (known as the "poll tax"), which was replaced by the new Council Tax. External links * United Kingdom Acts of Parliament 1992 Local government legislation in England and Wales Local taxation in the United Kingdom {{UK-statute-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Poll Tax (Great Britain)
The Community Charge, commonly known as the poll tax, was a system of taxation introduced by Margaret Thatcher's government in replacement of domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. It provided for a single flat-rate, per-capita tax on every adult, at a rate set by the local authority. The charge was replaced by Council Tax in 1993, two years after its abolition was announced. Origins The abolition of the rating system of taxes (based on the notional rental value of a house) to fund local government had been unveiled by Margaret Thatcher when she was Shadow Environment Secretary in 1974, and was included in the manifesto of the Conservative Party in the October 1974 general election. In the 1979 elections the Conservative manifesto stated that lowering income tax took priority. The Government published a green paper in 1981 under the title ''Alternatives to Domestic Rates''. It considered a flat-rate per-capita tax a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Scottish Water
Scottish Water is a statutory corporation that provides water and sewerage services across Scotland. It is accountable to the public through the Scottish Government. Operations Scottish Water provides drinking water to 2.46 million households and 150,000 business customers in Scotland. Every day it supplies 1.34 billion litres of drinking water and takes away 847 million litres of waste water from customers' properties and treats it before returning it to the environment. Regulated Services Scottish Water operates under a regulatory framework established by the Water Services etc. (Scotland) Act 2005 allowing an economic regulator, the Water Industry Commission for Scotland, to set the cost of the service independently. The Water Industry Commission for Scotland establishes the "lowest overall reasonable cost" through a benchmarking exercise with private water companies operating in England and Wales. Scottish Water has a right of appeal against this price setting process thro ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
House In Multiple Occupation
A house in multiple occupation (HMO), or a house of multiple occupancy, is a British English term which refers to residential properties where ‘common areas’ exist and are shared by more than one household. Most HMOs have been subdivided from larger houses designed for and occupied by one family. Some housing legislation makes a distinction between those buildings occupied mainly on long leases and those where the majority of the occupants are short-term tenants. The definition of an HMO has its origins in fire safety legislation, following a series of publicised, preventable deaths in overcrowded buildings. Design In HMOs, bathrooms and kitchens / kitchenettes are typically designated as common areas shared by all tenants, but contractually speaking common areas may also include stairwells, gardens and landings. Houses may be divided up into self-contained flats, bed-sitting rooms or simple lodgings. Legally compliant HMOs are characterised by a higher standing of fire pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Local Income Tax
Several political parties have advocated a local income tax in Scotland as an alternative to the Council Tax, as part of funding for local authorities. Various proposals were promoted during the 2007 Scottish Parliament election, 2007 general election campaign. Proposals In 2004, the Scottish Socialist Party launched a "Scrap the Council Tax" campaign, boosted by a poll suggesting 77% of Scots supported the abolition of the tax. A bill proposing a progressive system of taxation based on a household's income was presented in 2005, but was defeated with 12 MSPs in favour, 94 against, and 6 abstaining. Although the Scottish National Party, SNP and the Scottish Liberal Democrats, Liberal Democrats supported the principle of income-based taxation, they disagreed with the SSP's specific proposals, which would have exempted anyone with an annual income of less than £10,000 and reduced liabilities for anyone with an annual income of less than £30,000, while targeting revenue generation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Window Tax
Window tax was a property tax based on the number of windows in a house. It was a significant social, cultural, and architectural force in England, France, and Ireland during the 18th and 19th centuries. To avoid the tax, some houses from the period can be seen to have bricked-up window-spaces (ready to be glazed or reglazed at a later date). In England and Wales it was introduced in 1696 and was repealed 155 years later, in 1851. In France it was established in 1798 and was repealed in 1926. Scotland had window tax from 1748 until 1798. History The tax was introduced in England and Wales in 1696 under King William III and was designed to impose tax relative to the prosperity of the taxpayer, but without the controversy that then surrounded the idea of income tax. At that time, many people in Britain opposed income tax, on principle, because the disclosure of personal income represented an unacceptable governmental intrusion into private matters, and a potential threat to pers ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Property Taxes
A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions" (see: ), but this article only covers taxes on realty. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or geographical region or a municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax. This tax can be contrasted to a rent tax, which is based on rental income or imputed rent, and a land value tax, which is a levy on the value of land, excluding the value of buildings and other improvements. Under a pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Local Taxation In Scotland
Local may refer to: Geography and transportation * Local (train), a train serving local traffic demand * Local, Missouri, a community in the United States * Local government, a form of public administration, usually the lowest tier of administration * Local news, coverage of events in a local context which would not normally be of interest to those of other localities * Local union, a locally based trade union organization which forms part of a larger union Arts, entertainment, and media * ''Local'' (comics), a limited series comic book by Brian Wood and Ryan Kelly * ''Local'' (novel), a 2001 novel by Jaideep Varma * Local TV LLC, an American television broadcasting company * Locast, a non-profit streaming service offering local, over-the-air television * ''The Local'' (film), a 2008 action-drama film * '' The Local'', English-language news websites in several European countries Computing * .local, a network address component * Local variable, a variable that is given loca ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
