Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge, which in turn replaced the domestic rates. Each property is assigned one of eight bands in England and Scotland, or nine bands in Wales, based on property value, and the tax is set as a fixed amount for each band. The higher the band, the higher the tax. Some property is exempt from the tax, and some people are exempt from the tax, while some get a discount.
The Courts of England and Wales, supported administratively by His Majesty's Courts and Tribunals Service, are the civil and criminal courts responsible for the administration of justice in England and Wales.
The Welsh Government is the executive arm of the devolved government of Wales. The government consists of cabinet secretaries and ministers. It is led by the first minister, usually the leader of the largest party in the Senedd, who selects ministers with the approval of the Senedd. The government is responsible for tabling policy in devolved areas for consideration by the Senedd and implementing policy that has been approved by it.
Rates are a type of property tax system in the United Kingdom, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.
The courts of Scotland are responsible for administration of justice in Scotland, under statutory, common law and equitable provisions within Scots law. The courts are presided over by the judiciary of Scotland, who are the various judicial office holders responsible for issuing judgments, ensuring fair trials, and deciding on sentencing. The Court of Session is the supreme civil court of Scotland, subject to appeals to the Supreme Court of the United Kingdom, and the High Court of Justiciary is the supreme criminal court, which is only subject to the authority of the Supreme Court of the United Kingdom on devolution issues and human rights compatibility issues.
The Valuation Office Agency is a government body in England and Wales. It is an executive agency of His Majesty's Revenue and Customs.
A rent assessment committee is a tribunal in England and Wales set up under the Rent Acts whose main task is to assess fair and market rents of properties referred to it. There is a statutory right of appeal to the High Court of England and Wales and thence to the Court of Appeal.
Business rates in England, or non-domestic rates, are a tax on the occupation of non-domestic property. Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Vagabonds Act 1572 and superseded by the Poor Relief Act 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland but as an amendment to the existing system, which had evolved separately to that in the rest of Great Britain. Since the establishment in 1997 of a Welsh Assembly able to pass legislation, the English and Welsh systems have been able to diverge. In 2015, business rates for Wales were devolved.
The Victorian Civil and Administrative Tribunal (VCAT) was formed by the Victorian Civil and Administrative Tribunal Act 1998 in the state of Victoria, Australia. As part of the Victorian Justice system the tribunal sits 'below' the Magistrates Court in the court hierarchy. However the tribunal itself is not a court, not possessing any jurisdiction or powers beyond those conferred by statute. VCAT is less formal than a court and helps resolve disputes through mediations, compulsory conferences and formal hearings. The participation of lawyers or other legal representatives is not encouraged in some list areas, substantially reducing the cost of litigation. However some of the list areas will by necessity require parties to have some form of representation.
A Welsh Government sponsored body (WGSB) is a non-departmental public body directly funded by the Welsh Government. Under the Government of Wales Act 1998 the bodies were sponsored by the National Assembly for Wales and were known as an Assembly sponsored public body, and this was changed by the Schedule 3 of the Wales Act 2017 which amended the Government of Wales Act 2006.
The Upper Tribunal is a superior court of record and general tribunal in the United Kingdom.
A property tax known as "rates" has been levied in Hong Kong since 1845. The tax applies to all domestic and commercial properties unless exempted, and is based upon the rental value of the property, re-assessed each year. Formerly part of the revenue went to the Urban Council and, from 1986, the Regional Council, but since 2000 the whole amount goes to the Hong Kong Government.
Rates are a tax on property in the United Kingdom used to fund local government. Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989.
The President of Welsh Tribunals is a senior judge in Wales who presides over the Welsh tribunal system. The position was established by the Wales Act 2017 and is the first senior judicial role relating solely to Wales. The President of the Welsh Tribunals is not a devolved subject matter, however the Senedd may create additional Welsh tribunals.
Business rates is the commonly used name of Non-Domestic Rates in Wales, a tax on occupation of non-domestic property. Rates are a property tax used to fund local services that date back to ancient times.
The Valuation Tribunal for England (VTE) is a tribunal of the Department for Levelling Up, Housing and Communities that considers appeals of local council decisions on council tax, business rates and other related matters in England.
The Residential Property Tribunal Wales (RPTW) is a collective of tribunals sponsored by the Welsh Government that deal with disputes related to housing and residential property.
