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UK2.1 Property purchases in the UK

Commentary

UK2.1.7 UK council tax and business rates on UK property | United Kingdom

United Kingdom

UK council tax—UK residential properties

UK council tax is payable on UK residential properties and is akin to property taxes in other jurisdictions. It is paid to the local council and covers local services and amenities (eg schools, transport, housing and waste collection).

UK council tax is payable per household and the amount due is based on the valuation band

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