Definition

1. Noun:
   • A local tax on domestic property: "council tax" is a tax levied by local government authorities (councils) on residential properties (households). The amount is primarily based on the estimated market value of the property, which places it into one of several valuation bands. The number of adult residents may also affect the final bill.

Usage

• Council tax is a mandatory charge for most households in the UK to fund local services.
• It is typically paid in monthly or annual instalments to the local council.
• The term is used as a compound noun. For example: "pay the council tax," "council tax bill," "council tax band."

Examples

• Noun:
  • The local council uses the revenue from council tax to fund schools, waste collection, and road maintenance.
  • Our monthly council tax payment has increased this year.
  • You must inform the council if you move house to update your council tax details.

Advanced Usage

• "Council Tax Support": A means-tested benefit provided by local councils to help people on a low income pay their council tax bill.
  • She applied for Council Tax Support after losing her job.
• "Council Tax Band": A letter (e.g., Band A, Band D) assigned to a property based on its valuation, which determines the base rate of tax.
  • Properties in Band A have the lowest council tax rates.

Variants and Related Words

• Council Tax Bill (n): The official document stating the amount of council tax owed for a financial year.
• Council Tax Reduction (n): Another term for Council Tax Support.
• Local Tax (n): A general term for taxes levied by local government, of which council tax is a specific type in the UK.

Synonyms

• Local levy: A formal term for a tax imposed by a local authority.
• Municipal tax: A tax levied by a municipality or city (more common in other countries).

Related Phrases

• To be liable for council tax: To have the legal obligation to pay the tax.
  • The owner is usually liable for council tax on an empty property.
• To fall behind on council tax: To fail to make the required payments on time.
  • He got into debt after falling behind on his council tax.

Noun

1. a tax levied on households by local authorities; based on the estimated value of the property and the number of people living in it