Komisja Europejska wszczęła nowe dochodzenie przeciwko brytyjskiej spółce British Energy po tym, jak zwróciła się ona do niektórych władz samorządowych o odroczenie płatności z tytułu lokalnego podatku (council tax). Podatek płacą właściciele nieruchomości lub lokatorzy, a także firmy.

Council Tax natomiast, to podatek lokalny nakładany OD POSIADANEJ NIERUCHOMOSCI i płacony jest przez WLASCICIELI, a nie przez lokatorów.

Council tax is a property tax containing a personal element. Each dwelling is placed within one of 8 valuation bands, as shown below, based on the capital value of the property. The allocation of valuation bands is the responsibility of the Valuation Office Agency. Properties in lower valuation bands pay less council tax and properties in higher bands pay more. The "median" band is Band D. Dwellings that are the main home of two or more adults pay the full council tax for that valuation band but if the dwelling is home to only one adult there is a 25% discount and if no one lives in a property there is a 50% discount. Some dwellings are exempt where certain specified conditions apply.
http://www.wealden.gov.uk/tax/tax.htm

oj, boli ten podatek, boli ;o)))
jest to oplata nalozona na wszystkich doroslych obywateli wnoszona do wladz lokalnych a jej wysokosc zalezna jest od wartosci mieszkania.
benefit, to ulga od tego podatku, zmniejszajaca sume, jaka trzeba placic co miesiac, w zaleznosci od dochodow delikwenta ;o)
nie do konca jestem pewna czy to tak mozna przetlumaczyc,
informacje ponizej:

about council tax
The Council Tax was introduced on 1 April 1993 to replace the Community Charge. It is a tax on property and not a payment for services rendered.

The Council Tax is divided into eight property bands designated A to H. The bands are related to the value of the property in which you live. This valuation is based on property prices in 1991 but there is a commitment from the Government to update these valuations with effect from 2007.

The Council Tax is based upon the concept that a household will normally consist of two adults. 50% of the charge relates to the property itself and the other 50% relates to the occupiers. A range of discounts and exemptions are available to take account of the number of occupiers and their status in respect of their liability to pay Council Tax. Reductions are also available for the disabled.

Help with the Council Tax is also available through Council Tax Benefit for people on low incomes.

What is council tax?

The Council Tax is a tax set by local councils to help pay for the services provided in your area.

Councils receive their income from three main sources:

*
National Assembly for Wales - Revenue Support Grant.
*
Local Residents - Council Tax.
*
Local Businesses - Non Domestic Rates (redistributed by the National Assembly for Wales)

The information contained within these pages is for guidance only. For further details please contact the Council Tax section directly.
Last Updated: 1/10/2003

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Note added at 39 mins (2003-11-11 12:36:46 GMT)
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och, przepraszam, troche zdublowalam Andrzeja ;o)
tu jeszcze dobry link jest

http://www.voa.gov.uk/council_tax/

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Note added at 2 hrs 32 mins (2003-11-11 14:29:42 GMT)
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moze tak: lokalny podatek od nieruchomości

dlatego, ze jest on ustalany przez wladze lokalne i jego wysokosc rozni sie od Councilu do Councilu