Council Tax is the system of local taxation used in England, Scotland and Wales to part fund the services provided by local government in each country. (In Northern Ireland, the form of local taxation is rates. ) 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 occupants. As of 2011, the average annual levy on a property in England was £1,196.
