A Guide to the Community Charge 1991-92 download book. Business rates in England or non-domestic rates is a tax on the occupation of non-domestic The Community Charge, better known as the "poll tax", replaced the rating of domestic The criteria for eligibility are not straightforward and there is some case law, especially in relation to charity shops, which provides guidance. The Community Charge, commonly known as the poll tax, was a system of taxation introduced in replacement of domestic rates in Scotland from 1989, prior to its Can't pay, won't pay - and now they won't have to pay. The sloganeers who consistently refused to acknowledge the tax that sowed the seeds Council Tax in Scotland - A Guide. 1. Introduction. 2. Key Points. 3. What is the council tax? 4. Who has to pay the council tax? 5. How was my home valued? 6. Describes how rates are calculated, charged and collected from residents The budget considers community needs in relation to the available council income. This is just one of our council tax MoneySaving guides. Also see how to reclaim overpaid council tax and how to claim the 'severely mentally