Council Tax

Council Tax is a local taxation system used in England, Scotland and Wales. It started in 1993 when Poll tax was stopped. 
Every home is put into a band (A to H) in England and Scotland or (A to I) in Wales depending on the value of it. It is collected by the local authority. There is only one band for homes valued (in 1991) above £320,000 in England. 
If only 1 person lives there they only have to pay 75% of the tax. 
Some homes and some people do not have to pay.