Definition
A local taxation system which was introduced on 1st April 1993 to replace the previous and unpopular community charge (poll tax).
The tax is based on the property value and the assumption that there are two or more adults in residence (aged over 18). There are eight bands of property values (A to H) and the tax incurred by each dwelling increases in increments from band A to band H. There is no further charge if there are more than two people resident but if the dwelling is only occupied by one individual, the bill will receive a discount.