171-614: 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 (also known as "poll tax"), which in turn replaced the domestic rates . Each property is assigned one of eight bands in England and Scotland (A to H), or nine bands in Wales (A to I), based on property value, and
342-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate
513-660: A taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have
684-511: A ceremonial county, or be a district tier within a shire county , be a royal or metropolitan borough , have borough or city status , or be a unitary authority . At the community level, much of England is divided into civil parishes with their own councils ; in Greater London only one such parish, Queen's Park , exists as of 2014 after they were abolished in 1965 until legislation allowed their recreation in 2007. From 1994 until
855-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax
1026-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend
1197-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in
1368-490: A few streets or as large as an entire county. These all set their precepts independently. Each of the levying authorities sets a precept (total amount) to be collected for households in their area. This is then divided by the number of nominal Band D properties in the authority's area (county, district, national park, etc.) to reach the Band D amount. In general terms: The occupiers of a property are liable, regardless of tenure, or
1539-431: A full share; to assist individuals sharing with those residents, a rebate ( Second Adult Rebate ) was available, as follows: Council Tax Benefit was a means-tested rebate that potentially rebated 100% of a claimant's Council Tax bill. The rebate would be reduced by a fifth of any qualifying income above a certain level; benefits did not qualify for this calculation, but most other income did. In effect, Council Tax Benefit
1710-501: A geographical frame of reference. Of these, 38 developed gradually since the Middle Ages ; these were reformed to 51 in 1974 and to their current number in 1996. Each has a Lord Lieutenant and High Sheriff ; these posts are used to represent the British monarch locally. Some counties, such as Herefordshire , are only divided further into civil parishes. The royal county of Berkshire and
1881-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to
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#17328440581352052-638: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has
2223-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of
2394-629: A low of £1,024 (in the Western Isles) to a high of £1,230 (in Aberdeen), but the effect can be more pronounced in parts of England. For example, the 2018 rates in London had this sort of distribution: Under the Labour government of Tony Blair , average Council Tax rates rose dramatically above inflation. The subsequent Coalition government made an effort to get councils to freeze Council Tax rates, gradually eroding
2565-456: A multimillion-pound mansion will pay three times more than someone in a bedsit, which falls into Band A. The government had planned to revalue all properties in England in 2007, which would have been the first revaluation since 1993, but in September 2005, it was announced that the revaluation in England would be postponed until "after the next election". At the same time, the terms of reference of
2736-588: A nominal 1991 (2003 for Wales) value. Each local authority sets a tax rate expressed as the annual levy on a Band D property inhabited by two liable adults. This decision automatically sets the amounts levied on all types of households and dwellings. The nominal Band D property total is calculated by adding together the number of properties in each band and multiplying by the band ratio. So 100 Band D properties will count as 100 nominal Band D properties, whereas 100 Band C properties will count as 89 nominal Band D properties. Each collecting authority then adds together
2907-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on
3078-643: A profound and permanent effect on the English language. Subsequently, the House of Plantagenet from Anjou inherited the English throne under Henry II , adding England to the budding Angevin Empire of fiefs the family had inherited in France including Aquitaine . They reigned for three centuries, some noted monarchs being Richard I , Edward I , Edward III and Henry V . The period saw changes in trade and legislation, including
3249-423: A rebate. Since 2013, explicit Council Tax discounts have been provided, now officially known as Council Tax Reduction schemes, though many councils market them to residents as Council Tax Support ; the choice to market the rules as a tax cut, rather than a benefit, may be an ideological one.. Many local authorities choose to use similar or identical rules to the former statutory rebate schemes, while others took
3420-585: A resident of a property, an individual should have the property as their sole or main residence; case law has established that no single test may be used to determine whether this condition is met. As part of the National Fraud Initiative, every other year, the Audit Commission analyses metadata deriving from Council Tax accounts together with the full electoral register to produce lists of people it believes should be subjected to an investigation on
3591-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to
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#17328440581353762-511: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base
3933-446: A struggle for hegemony between Northumbria and Mercia, which in the 8th century gave way to Mercian preeminence. In the early 9th century Mercia was displaced as the foremost kingdom by Wessex. Later in that century escalating attacks by the Danes culminated in the conquest of the north and east of England, overthrowing the kingdoms of Northumbria, Mercia and East Anglia. Wessex under Alfred
4104-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel
4275-572: A tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It
4446-479: A whole. The earliest known evidence of human presence in the area now known as England was that of Homo antecessor , dating to about 780,000 years ago. The oldest proto-human bones discovered in England date from 500,000 years ago. Modern humans are known to have inhabited the area during the Upper Paleolithic period, though permanent settlements were only established within the last 6,000 years. After
4617-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose
4788-444: Is a progressive tax based on the value of the property; the higher the value of the property, the higher the amount of tax levied irrespective of the number of inhabitants at the property (except the reduction allowed for single tenancy). However, there is only one band for properties valued (in 1991 or, for those built later, the value they would have had then) above £320,000, and so the tax stops increasing after this point. Therefore,
4959-609: Is a devolved matter, the Barnett Formula leads the Scottish Government to acquire funding somewhat in accordance with central government priorities. Subsequently, by 2013, the Scottish Government froze Council Tax rates for the fourth time. Some dwellings are automatically exempt from Council Tax liability; these are officially organised into a number of distinct classes. Most of these exemption classes only apply when
5130-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax
5301-590: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in
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5472-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside
5643-589: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues
5814-426: Is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation
5985-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to
6156-484: Is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as
6327-534: Is damp relatively frequently and is changeable. The coldest months are January and February, the latter particularly on the English coast , while July is normally the warmest month. Months with mild to warm weather are May, June, September and October. Rainfall is spread fairly evenly throughout the year. Important influences on the climate of England are its proximity to the Atlantic Ocean , its northern latitude and
6498-433: Is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with the use of force . Within market economies, taxation
6669-760: Is disputed by scholars; it has been suggested that it derives from the shape of the Angeln peninsula, an angular shape. How and why a term derived from the name of this tribe, rather than others such as the Saxons , came to be used for the entire country is not known, but it seems this is related to the custom of calling the Germanic people in Britain Angli Saxones or English Saxons to distinguish them from continental Saxons (Eald-Seaxe) of Old Saxony in Germany. In Scottish Gaelic ,
6840-577: Is disregarded if they are: A fixed discount, currently set at 25%, is available when there are fewer than two residents; this is known as the Single Person Discount . Though it is often concluded that the full Council Tax charge must, therefore, be based on two or more adults being resident at a property, this is not strictly true. Some people are automatically disregarded when counting the number of residents for this purpose, such as full-time students. The legislation also provides that, to count as
7011-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there
Council Tax - Misplaced Pages Continue
7182-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there
7353-565: Is governed directly by the Parliament of the United Kingdom , although other countries of the United Kingdom have devolved governments. There has been debate about how to counterbalance this in England. Originally it was planned that various regions of England would be devolved, but following the proposal's rejection by the North East in a 2004 referendum , this has not been carried out. In 2024, an England-only intergovernmental body, known as
7524-640: Is high moorland in upland areas, indented by fertile valleys of the region's rivers. They contain two national parks , the Yorkshire Dales and the Peak District . In the West Country , Dartmoor and Exmoor of the Southwest Peninsula include upland moorland supported by granite. The English Lowlands are in the central and southern regions of the country, consisting of green rolling hills, including
7695-465: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over
7866-758: Is known as the lost colony after it was found abandoned on the return of the late-arriving supply ship. With the East India Company , England also competed with the Dutch and French in the East. During the Elizabethan period, England was at war with Spain. An armada sailed from Spain in 1588 as part of a wider plan to invade England and re-establish a Catholic monarchy. The plan was thwarted by bad coordination, stormy weather and successful harrying attacks by an English fleet under Lord Howard of Effingham . This failure did not end
8037-537: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus
8208-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside
8379-526: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to
8550-692: Is part of the United Kingdom . It is located on the island of Great Britain , of which it covers about 62%, and more than 100 smaller adjacent islands . It has land borders with Scotland to the north and Wales to the west, and is otherwise surrounded by the North Sea to the east, the English Channel to the south, the Celtic Sea to the south-west, and the Irish Sea to the west. Continental Europe lies to
8721-549: Is part of the United Kingdom, a constitutional monarchy with a parliamentary system . There has not been a government of England since 1707, when the Acts of Union 1707 , putting into effect the terms of the Treaty of Union , joined England and Scotland to form the Kingdom of Great Britain . Before the union England was ruled by its monarch and the Parliament of England . Today England
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#17328440581358892-465: Is similar to that of other areas in the British Isles with a wide range of vertebrate and invertebrate life in a diverse range of habitats. National nature reserves in England are designated by Natural England as key places for wildlife and natural features in England. They were established to protect the most significant areas of habitat and of geological formations. NNRs are managed on behalf of
9063-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)
9234-414: Is the number of households that are falling into arrears with their Council Tax payments. The ordinary route for councils to chase unpaid debts is to apply to a magistrates' court for a liability order. If a liability order is granted, the council can undertake enforcement action. In 2014–15, the court and administration costs in relation to Council Tax debt increased by 17%. The collecting authorities are
9405-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation
9576-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is
9747-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,
9918-509: The 1535–1542 acts . There were internal religious conflicts during the reigns of Henry's daughters, Mary I and Elizabeth I . The former took the country back to Catholicism while the latter broke from it again, forcefully asserting the supremacy of Anglicanism . The Elizabethan era is the epoch in the Tudor age of the reign of Queen Elizabeth I ("the Virgin Queen"). Historians often depict it as
10089-624: The Age of Discovery . Henry VIII broke from communion with the Catholic Church, over issues relating to his divorce, under the Acts of Supremacy in 1534 which proclaimed the monarch head of the Church of England . In contrast with much of European Protestantism , the roots of the split were more political than theological. He also legally incorporated his ancestral land Wales into the Kingdom of England with
10260-574: The Battle of Trafalgar confirmed the naval supremacy Britain had established during the course of the eighteenth century. The Napoleonic Wars fostered a concept of Britishness and a united national British people , shared with the English, Scots and Welsh. London became the largest and most populous metropolitan area in the world during the Victorian era , and trade within the British Empire – as well as
10431-532: The Battle of Watling Street . The author of one study of Roman Britain suggested that from 43 AD to 84 AD, the Roman invaders killed somewhere between 100,000 and 250,000 people from a population of perhaps 2,000,000. This era saw a Greco-Roman culture prevail with the introduction of Roman law , Roman architecture , aqueducts , sewers , many agricultural items and silk. In the 3rd century, Emperor Septimius Severus died at Eboracum (now York ), where Constantine
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#173284405813510602-648: The British Isles , but also from the Commonwealth , particularly the Indian subcontinent . Since the 1970s there has been a large move away from manufacturing and an increasing emphasis on the service industry . As part of the United Kingdom, the area joined a common market initiative called the European Economic Community which became the European Union . Since the late 20th century the administration of
10773-596: The Cotswold Hills , Chiltern Hills , North and South Downs ; where they meet the sea they form white rock exposures such as the cliffs of Dover . This also includes relatively flat plains such as the Salisbury Plain , Somerset Levels , South Coast Plain and The Fens . England has a temperate maritime climate : it is mild with temperatures not much lower than 0 °C (32 °F) in winter and not much higher than 32 °C (90 °F) in summer. The weather
10944-712: The Court of Appeal , the High Court of Justice for civil cases, and the Crown Court for criminal cases. The Supreme Court of the United Kingdom is the highest court for criminal and civil cases in England and Wales . It was created in 2009 after constitutional changes, taking over the judicial functions of the House of Lords . A decision of the Supreme Court is binding on every other court in
11115-567: The Courts of England and Wales continued, under the Treaty of Union , as a separate legal system from the one used in Scotland . The general essence of English law is that it is made by judges sitting in courts, applying their common sense and knowledge of legal precedent – stare decisis – to the facts before them. The court system is headed by the Senior Courts of England and Wales, consisting of
11286-705: The French Revolution , under George III and William Pitt the Younger . The regency of George IV is noted for its elegance and achievements in the fine arts and architecture. During the Napoleonic Wars , Napoleon planned to invade from the south-east ; however, this failed to manifest and the Napoleonic forces were defeated by the British: at sea by Horatio Nelson , and on land by Arthur Wellesley . The major victory at
11457-700: The Labour Party , 116 from the Conservative Party , 65 from the Liberal Democrats , five for Reform UK and four for the Green Party of England and Wales . The English law legal system, developed over the centuries, is the basis of common law legal systems used in most Commonwealth countries and the United States (except Louisiana ). Despite now being part of the United Kingdom, the legal system of
11628-692: The Mayoral Council for England , was established to bring together ministers from the UK Government , the Mayor of London and the leaders of combined authorities . In the House of Commons which is the lower house of the British Parliament based at the Palace of Westminster , there are 543 members of parliament (MPs) for constituencies in England, out of the 650 total. England is represented by 347 MPs from
11799-438: The Ministry of Justice , manages most prisons, housing 81,309 prisoners in England and Wales as of September 2022 . The subdivisions of England consist of up to four levels of subnational division , controlled through a variety of types of administrative entities created for the purposes of local government . Outside the London region, England's highest tier is the 48 ceremonial counties . These are used primarily as
11970-451: The North East , and Yorkshire , which each developed as major industrial regions during the 19th century. The name "England" is derived from the Old English name Englaland , which means "land of the Angles ". The Angles were one of the Germanic tribes that settled in Great Britain during the Early Middle Ages . They came from the Angeln region of what is now the German state of Schleswig-Holstein . The earliest recorded use of
12141-518: The Severn is the longest river flowing through England. It empties into the Bristol Channel and is notable for its Severn Bore (a tidal bore ), which can reach 2 metres (6.6 ft) in height. However, the longest river entirely in England is the Thames, which is 215 miles (346 km) in length. There are many lakes in England ; the largest is Windermere , within the aptly named Lake District . Most of England's landscape consists of low hills and plains, with upland and mountainous terrain in
12312-620: The Shropshire Hills . The country's capital is London , the metropolitan area of which has a population of 14.2 million as of 2021, representing the United Kingdom's largest metropolitan area. England's population of 56.3 million comprises 84% of the population of the United Kingdom, largely concentrated around London, the South East , and conurbations in the Midlands , the North West ,
12483-691: The State Opening of Parliament by the British monarch when the doors of the House of Commons are slammed in the face of the monarch's messenger, symbolising the rights of Parliament and its independence from the monarch. With the founding of the Royal Society in 1660, science was greatly encouraged. In 1666 the Great Fire of London gutted the city of London, but it was rebuilt shortly afterward with many significant buildings designed by Sir Christopher Wren . By
12654-499: The Stuart dynasty England expanded in trade, finance and prosperity. The Royal Navy developed Europe's largest merchant fleet. After the parliaments of England and Scotland agreed, the two countries joined in political union , to create the Kingdom of Great Britain in 1707. To accommodate the union, institutions such as the law and national churches of each remained separate. Under the newly formed Kingdom of Great Britain, output from
12825-642: The Trinovantes . The Romans invaded Britain in 43 AD during the reign of Emperor Claudius , subsequently conquering much of Britain , and the area was incorporated into the Roman Empire as Britannia province . The best-known of the native tribes who attempted to resist were the Catuvellauni led by Caratacus . Later, an uprising led by Boudica , Queen of the Iceni , ended with Boudica's suicide following her defeat at
12996-564: The University of Oxford , founded in 1096, and the University of Cambridge , founded in 1209. Both universities are ranked among the most prestigious in the world. England's terrain chiefly consists of low hills and plains , especially in the centre and south . Upland and mountainous terrain is mostly found in the north and west, including Dartmoor , the Lake District , the Pennines , and
13167-633: The canal age in Britain . In 1825 the world's first permanent steam locomotive-hauled passenger railway – the Stockton and Darlington Railway – opened to the public. During the Industrial Revolution , many workers moved from England's countryside to new and expanding urban industrial areas to work in factories, for instance at Birmingham and Manchester , with the latter the world's first industrial city. England maintained relative stability throughout
13338-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of
13509-435: The decline of the Roman Empire , Britain was left exposed by the end of Roman rule in Britain and the withdrawal of Roman army units, to defend the frontiers in continental Europe and partake in civil wars. Celtic Christian monastic and missionary movements flourished. This period of Christianity was influenced by ancient Celtic culture in its sensibilities, polity, practices and theology. Local "congregations" were centred in
13680-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,
13851-597: The golden age in English history that represented the apogee of the English Renaissance and saw the flowering of great art, drama, poetry, music and literature. England during this period had a centralised, well-organised, and effective government. Competing with Spain , the first English colony in the Americas was founded in 1585 by explorer Walter Raleigh in Virginia and named Roanoke . The Roanoke colony failed and
14022-538: The jet engine led to wider air travel . Residential patterns were altered in England by private motoring, and by the creation of the National Health Service in 1948, providing publicly funded health care to all permanent residents free at the point of need. Combined, these prompted the reform of local government in England in the mid-20th century. Since the 20th century, there has been significant population movement to England, mostly from other parts of
14193-463: The last ice age only large mammals such as mammoths , bison and woolly rhinoceros remained. Roughly 11,000 years ago, when the ice sheets began to recede, humans repopulated the area; genetic research suggests they came from the northern part of the Iberian Peninsula . The sea level was lower than the present day and Britain was connected by land bridge to Ireland and Eurasia . As
14364-623: The 32 London Boroughs and the 25 Wards of the City of London . Geographically, England includes the central and southern two-thirds of the island of Great Britain, plus such offshore islands as the Isle of Wight and the Isles of Scilly . It is bordered by two other countries of the United Kingdom: to the north by Scotland and to the west by Wales. England is closer than any other part of mainland Britain to
14535-569: The 6th century. Contemporary texts describing this period are extremely scarce, giving rise to its description as a Dark Age . Details of the Anglo-Saxon settlement of Britain are consequently subject to considerable disagreement; the emerging consensus is that it occurred on a large scale in the south and east but was less substantial to the north and west, where Celtic languages continued to be spoken even in areas under Anglo-Saxon control. Roman-dominated Christianity had, in general, been replaced in
14706-484: The Band D amounts for their area (or subdivisions of their area in the case, for example, of civil parish council precepts) to reach a total Band D Council Tax bill. To calculate the Council Tax for a particular property, a ratio is then applied. A Band D property will pay the full amount, whereas a Band H property will pay twice that. Note there is no upper limit for band H. This means that in reality, someone who lives in
14877-424: The Council Tax bill, Council Tax Benefit was reduced so that it only covered the claimant's hypothetical portion of the Council Tax bill. However, no reduction was imposed if the claimant or their partner needed substantial care; this qualification was met if, and only if, the claimant was: No contribution was expected from non-dependants who would themselves qualify for Council Tax benefit, were not counted towards
15048-523: The European continent. It is separated from France ( Hauts-de-France ) by a 21-mile (34 km) sea gap, though the two countries are connected by the Channel Tunnel near Folkestone . England also has shores on the Irish Sea , North Sea and Atlantic Ocean. The ports of London, Liverpool , and Newcastle lie on the tidal rivers Thames , Mersey and Tyne respectively. At 220 miles (350 km),
15219-500: The Great was left as the only surviving English kingdom, and under his successors, it steadily expanded at the expense of the kingdoms of the Danelaw . This brought about the political unification of England, first accomplished under Æthelstan in 927 and definitively established after further conflicts by Eadred in 953. A fresh wave of Scandinavian attacks from the late 10th century ended with
15390-527: The Lyons Inquiry were extended and the report date pushed out to December 2006 (subsequently extended to 2007). In Wales, tax bills based on the property revaluations use 2003 prices issued in 2005. Because of the surge in house prices over the late 1990s and early 2000s, more than a third of properties in Wales found themselves in a band higher than under the 1991 valuation. Some properties were moved up three or even four bands with consequent large increases in
15561-588: The North, and the successful Norman Conquest in October 1066, accomplished by an army led by Duke William of Normandy invading at Hastings late September 1066. The Normans themselves originated from Scandinavia and had settled in Normandy in the late 9th and early 10th centuries. This conquest led to the almost total dispossession of the English elite and its replacement by a new French-speaking aristocracy, whose speech had
15732-658: The Pope. During the 14th century, the Plantagenets and the House of Valois claimed to be legitimate claimants to the House of Capet and of France; the two powers clashed in the Hundred Years' War . The Black Death epidemic hit England ; starting in 1348, it eventually killed up to half of England's inhabitants . Between 1453 and 1487, a civil war known as the War of the Roses waged between
15903-913: The Royal Society and other English initiatives combined with the Scottish Enlightenment to create innovations in science and engineering, while the enormous growth in British overseas trade protected by the Royal Navy paved the way for the establishment of the British Empire . Domestically it drove the Industrial Revolution , a period of profound change in the socioeconomic and cultural conditions of England, resulting in industrialised agriculture, manufacture, engineering and mining, as well as new and pioneering road, rail and water networks to facilitate their expansion and development. The opening of Northwest England's Bridgewater Canal in 1761 ushered in
16074-602: The Saxon tribe gave their name to the word for England ( Sasunn ); similarly, the Welsh name for the English language is Saesneg . A romantic name for England is Loegria , related to the Welsh word for England, Lloegr , and made popular by its use in Arthurian legend . Albion is also applied to England in a more poetic capacity, though its original meaning is the island of Britain as
16245-432: The United Kingdom has moved towards devolved governance in Scotland, Wales and Northern Ireland. England and Wales continues to exist as a jurisdiction within the United Kingdom. Devolution has stimulated a greater emphasis on a more English-specific identity and patriotism. There is no devolved English government, but an attempt to create a similar system on a sub-regional basis was rejected by referendum . England
16416-593: The United Kingdom as part of the Allies . Two decades later, in World War II , the United Kingdom was again one of the Allies . Developments in warfare technology saw many cities damaged by air-raids during the Blitz . Following the war, the British Empire experienced rapid decolonisation , and there was a speeding-up of technological innovations; automobiles became the primary means of transport and Frank Whittle 's development of
16587-401: The above inflation increases via ordinary inflation. This was achieved by offering councils large grants in return for freezing their Council Tax rate; for example, in some years these grants were equal to the amount that would have been gained by a 1% Council Tax rise. In addition, the law has been changed, so that councils cannot increase Council Tax by an amount higher than a cap specified by
16758-489: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal
16929-453: The amount of Council Tax demanded. Some properties were moved into new Band I at the top of the price range. Only 8% of properties were moved down in bands. However, a large shift of properties between bands will cause a shift in the allocation of the charge between bands, and the tax levied for each particular band will then drop, as the total amount collected will remain the same for each authority (see "calculation of amount" above). Between
17100-563: The area, the Beaker culture people made bronze , and later iron from iron ores. The development of iron smelting allowed the construction of better ploughs , advancing agriculture (for instance, with Celtic fields ), as well as the production of more effective weapons. During the Iron Age , Celtic culture , deriving from the Hallstatt and La Tène cultures , arrived from Central Europe. Brythonic
17271-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for
17442-737: The auspices of James VI and I the Authorised King James Version of the Holy Bible was published in 1611. It was the standard version of the Bible read by most Protestant Christians for four hundred years until modern revisions were produced in the 20th century. Based on conflicting political, religious and social positions, the English Civil War was fought between the supporters of Parliament and those of King Charles I , known colloquially as Roundheads and Cavaliers respectively. This
17613-455: The bands were re-set on 1 April 2005 by the then National Assembly for Wales , based on 2003 valuations. In addition to revising the band boundaries upwards, an extra band was added. In Scotland , the current bands are Due to the different make-up of each council area, Council Tax rates can vary quite a bit between different local authorities. This is less noticeable in parts of the country like Scotland, where band D rates in 2011 varied from
17784-535: The basis for the common law systems of many other countries), association football , and the Anglican branch of Christianity; its parliamentary system of government has been widely adopted by other nations. The Industrial Revolution began in 18th-century England, transforming its society into the world's first industrialised nation. England is home to the two oldest universities in the English-speaking world:
17955-406: The basis that there is a risk that a discount is being received when an adult who does not fail to be disregarded is actually resident in the dwelling. If a property has been adapted to meet the needs of a disabled occupant, then, after applying in writing, and provided the adaptations are of a certain extent, the property will be rebanded to the band immediately below its normal Council Tax band. If
18126-430: The bill being delivered to the claimant, effectively creating a discount. However, the schemes were administered by the local authority responsible for producing the relevant Council Tax bill. Though the funding was provided by central government, the Council Tax bill it rebated was paid to the local authority. Originally using paper application forms, local authorities began to use a telephone-based application process, in
18297-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in
18468-576: The conquered territories by Anglo-Saxon paganism , but was reintroduced by missionaries from Rome led by Augustine from 597. Disputes between the Roman- and Celtic-dominated forms of Christianity ended in victory for the Roman tradition at the Council of Whitby (664), which was ostensibly about tonsures (clerical haircuts) and the date of Easter, but more significantly, about the differences in Roman and Celtic forms of authority, theology, and practice. During
18639-479: The conquest of this united kingdom by Sweyn Forkbeard in 1013 and again by his son Cnut in 1016, turning it into the centre of a short-lived North Sea Empire that also included Denmark and Norway . However, the native royal dynasty was restored with the accession of Edward the Confessor in 1042. A dispute over the succession to Edward led to an unsuccessful Norwegian Invasion in September 1066 close to York in
18810-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,
18981-507: The councils of the districts of England , principal areas of Wales and council areas of Scotland , i.e. the lowest tier of local government aside from parishes and communities. The precepting authorities are councils from other levels of local government such as county or parish councils and other agencies. In metropolitan counties where there is no county council, the joint boards are precepting authorities. There may be precepting authorities for special purposes that cover an area as small as
19152-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above
19323-449: The course of the fifth and sixth centuries, initially in the eastern part of the country. Their advance was contained for some decades after the Britons' victory at the Battle of Mount Badon , but subsequently resumed, overrunning the fertile lowlands of Britain and reducing the area under Brittonic control to a series of separate enclaves in the more rugged country to the west by the end of
19494-619: The early 2010s England was divided for a few purposes into regions; a 1998 referendum for the London Region created the London Assembly two years later. A failed 2004 North East England devolution referendum cancelled further regional assembly devolution with the regional structure outside London abolished. Ceremonially and administratively, the region is divided between the City of London and Greater London ; these are further divided into
19665-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact
19836-460: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it
20007-415: The exact nature of Council Tax and states that: The tax is a mix of a property tax and a personal tax. Generally, where two or more persons reside in a dwelling the full tax is payable. If one person resides in the dwelling then 75% is payable. An empty dwelling attracts only a 50% charge unless the billing authority has made a determination otherwise. At the bottom and middle end of the market, Council Tax
20178-549: The government (currently 3%), without holding a local referendum to approve the change; so far only one council has invoked such a referendum, but many have raised Council Tax as close to the cap as they can get without passing it (for example, by 2.99%). This limit, combined with falling grants from central government due to austerity policy, has led councils to have a real-terms cut in spending power of more than 10% in 2021–22 compared to 2009–10, which has inevitably led to service reductions and cuts. Although local government policy
20349-700: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on
20520-531: The hierarchy, which must follow its directions. The Secretary of State for Justice is the minister responsible to Parliament for the judiciary , the court system and prisons and probation in England. Crime increased between 1981 and 1995 but fell by 42% in the period 1995–2006. The prison population doubled over the same period, giving it one of the highest incarceration rates in Western Europe at 147 per 100,000. His Majesty's Prison Service , reporting to
20691-408: The highest collection rates of any tax, with in-year collection rates of 97.0% in 2014–15. Council Tax is collected by the local authority (known as the collecting authority ). However, it may consist of components (precepts) levied and redistributed to other agencies or authorities (each known as a precepting authority ). The Valuation Tribunal Service has cleared up many previous doubts regarding
20862-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there
21033-448: The individual characteristics of the taxpayer, whereas indirect taxes are levied on transactions irrespective of the circumstances of buyer or seller." According to this definition, for example, income tax is "direct", and sales tax is "indirect". England – in Europe (green & dark grey) – in the United Kingdom (green) England is a country that
21204-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on
21375-681: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on
21546-511: The last few years of the rebate schemes. Under these latter application schemes, claimants would often contact the responsible central government department (for example, by making a benefit claim ), who would then forward the details to the local authority. Many individuals share their dwelling with members of separate households, who would ordinarily be expected to pay a share of the Council Tax bill. However, in some cases, it would not be reasonable to expect those other residents to be able to pay
21717-504: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)
21888-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain
22059-453: The metropolitan counties have different types of status to other ceremonial counties. The second tier is made up of combined authorities and the 27 county-tier shire counties . In 1974, all ceremonial counties were two-tier; and with the metropolitan county tier phased out, the 1996 reform separated the ceremonial county and the administrative county tier. England is also divided into local government districts. The district can align to
22230-680: The mid-to-late 17th century, two political factions had emerged – the Tories and Whigs . Though the Tories initially supported Catholic king James II , some of them, along with the Whigs, during the Revolution of 1688 invited the Dutch Prince William of Orange to defeat James and become the king. Some English people, especially in the north, were Jacobites and continued to support James and his sons. Under
22401-558: The monastic community and monastic leaders were more like chieftains, as peers, rather than in the more hierarchical system of the Roman-dominated church. Roman military withdrawals left Britain open to invasion by pagan, seafaring warriors from north-western continental Europe, chiefly the Saxons, Angles , Jutes and Frisians who had long raided the coasts of the Roman province. These groups then began to settle in increasing numbers over
22572-536: The nation, many by Natural England themselves, but also by non-governmental organisations, including the members of The Wildlife Trusts partnership, the National Trust , and the Royal Society for the Protection of Birds . There are 221 NNRs in England covering 110,000 hectares (1,100 square kilometres). Often they contain rare species or nationally important populations of plants and animals. . The Environment Agency
22743-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and
22914-594: The north and west of the country. The northern uplands include the Pennines , a chain of uplands dividing east and west, the Lake District mountains in Cumbria, and the Cheviot Hills , straddling the border between England and Scotland. The highest point in England, at 978 metres (3,209 ft), is Scafell Pike in the Lake District. The Shropshire Hills are near Wales while Dartmoor and Exmoor are two upland areas in
23085-434: The number of residents liable for Council Tax (for example, due to being a student), were normally resident elsewhere, or were not adults. But the remaining non-dependants were each hypothetically expected to contribute the following amounts: Council Tax Benefit was therefore reduced by an amount equal to these hypothetically expected contributions. Taxation A tax is a mandatory financial charge or levy imposed on
23256-467: The opportunity to levy a small level of tax on people with low incomes. In particular people in receipt of the Guarantee Credit element of Pension Credit (or who would meet the same qualifying rules) must continue to receive a 100% discount (that is, a Council Tax bill of £0). Historically, a number of statutory Council Tax rebates existed. These were applied to the Council Tax account in advance of
23427-465: The owners if the property is unoccupied, except if the property is a house in multiple occupation , in which case the landlord is liable for paying the Council Tax. Each dwelling is allocated to one of eight bands coded by letters A to H (A to I in Wales) on the basis of its assumed capital value (as at 1 April 1991 in England and Scotland, 1 April 2003 in Wales). Newly constructed properties are also assigned
23598-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to
23769-428: The property is completely unoccupied; these are as follows: The remaining exemption classes apply not only when the property is unoccupied, but also when certain categories of people are living there: Other classes existed historically and are no longer mandatory. Councils may still offer 100% discount; some discount or no discount at all at their discretion. Once a property has been vacant for over 2 years, they have
23940-548: The property was in the lowest Council Tax band, it will be placed into a Band Z (the band below A). Under the Welfare Reform Act 2012 , local councils were given powers to create new deduction rules for their Council Tax. As these rules replace the former statutory rebate schemes, the Act has also restricted the councils from increasing, by more than a certain amount, the net Council Tax bill for any individual who previously received
24111-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From
24282-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed
24453-483: The right to levy a surcharge of up to an additional 50% on the standard Council Tax rate for the property. All persons normally resident in a property are counted for Council Tax liability. However, certain classes of person are treated as 'disregarded persons'. Such persons do not count towards occupancy. If a property is occupied entirely by disregarded persons then it is taxed as an empty property (50% discount) unless it otherwise qualifies for total exemption. A person
24624-468: The seas rose, it was separated from Ireland 10,000 years ago and from Eurasia two millennia later. The Beaker culture arrived around 2,500 BC, introducing drinking and food vessels constructed from clay, as well as vessels used as reduction pots to smelt copper ores. It was during this time that major Neolithic monuments such as Stonehenge (phase III) and Avebury were constructed. By heating together tin and copper, which were in abundance in
24795-450: The settlement period the lands ruled by the incomers seem to have been fragmented into numerous tribal territories, but by the 7th century, when substantial evidence of the situation again becomes available, these had coalesced into roughly a dozen kingdoms including Northumbria , Mercia , Wessex , East Anglia , Essex , Kent and Sussex . Over the following centuries, this process of political consolidation continued. The 7th century saw
24966-472: The signing of Magna Carta , an English legal charter used to limit the sovereign's powers by law and protect the privileges of freemen. Catholic monasticism flourished, providing philosophers, and the universities of Oxford and Cambridge were founded with royal patronage. The Principality of Wales became a Plantagenet fief during the 13th century and the Lordship of Ireland was given to the English monarchy by
25137-502: The south-east, and Ireland to the west. At the 2021 census , the population was 56,490,048. London is both the largest city and the capital . The area now called England was first inhabited by modern humans during the Upper Paleolithic . It takes its name from the Angles , a Germanic tribe who settled during the 5th and 6th centuries. England became a unified state in the 10th century and has had extensive cultural and legal impact on
25308-629: The south-west of the country. The approximate dividing line between terrain types is often indicated by the Tees–Exe line . The Pennines, known as the "backbone of England", are the oldest range of mountains in the country, originating from the end of the Paleozoic Era around 300 million years ago. Their geological composition includes, among others, sandstone and limestone , and also coal. There are karst landscapes in calcite areas such as parts of Yorkshire and Derbyshire . The Pennine landscape
25479-487: The standing of the British military and navy – was prestigious. Technologically, this era saw many innovations that proved key to the United Kingdom's power and prosperity. Political agitation at home from radicals such as the Chartists and the suffragettes enabled legislative reform and universal suffrage . Power shifts in east-central Europe led to World War I; hundreds of thousands of English soldiers died fighting for
25650-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to
25821-491: The tax has been criticised for being disproportionate, with those in more expensive houses not paying as much as those in smaller houses as a proportion of the value of the house, and has therefore been called a "new poll tax for the poor". The valuation of the property is carried out by the Valuation Office Agency in England and Wales and by Scottish Assessors in Scotland. An area that is facing growing attention
25992-450: 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. In 2011, the average annual levy on a property in England was £1,196 (equivalent to £1,841 in 2023). In 2014–15, the tax raised enough money to cover 24.3% of council expenditure. Council Tax is difficult to avoid or evade and therefore has one of
26163-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to
26334-425: The term, as " Engla londe ", is in the late-ninth-century translation into Old English of Bede 's Ecclesiastical History of the English People . The term was then used to mean "the land inhabited by the English", and it included English people in what is now south-east Scotland but was then part of the English kingdom of Northumbria . The Anglo-Saxon Chronicle recorded that the Domesday Book of 1086 covered
26505-441: The threat: Spain launched two further armadas, in 1596 and 1597 , but both were driven back by storms. The political structure of the island changed in 1603, when the King of Scots , James VI , a kingdom which had been a long-time rival to English interests, inherited the throne of England as James I, thereby creating a personal union . He styled himself King of Great Britain , although this had no basis in English law. Under
26676-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it
26847-610: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when
27018-473: The two branches of the royal family, the Yorkists and Lancastrians . Eventually it led to the Yorkists losing the throne entirely to a Welsh noble family the Tudors , a branch of the Lancastrians headed by Henry Tudor who invaded with Welsh and Breton mercenaries, gaining victory at the Battle of Bosworth Field where the Yorkist king Richard III was killed. During the Tudor period , England began to develop naval skills , and exploration intensified in
27189-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and
27360-428: The warming of the sea by the Gulf Stream . Rainfall is higher in the west, and parts of the Lake District receive more rain than anywhere else in the country. Since weather records began, the highest temperature recorded was 40.3 °C (104.5 °F) on 19 July 2022 at Coningsby , Lincolnshire , while the lowest was −26.1 °C (−15.0 °F) on 10 January 1982 in Edgmond , Shropshire. The fauna of England
27531-409: The whole of England, meaning the English kingdom, but a few years later the Chronicle stated that King Malcolm III went "out of Scotlande into Lothian in Englaland", thus using it in the more ancient sense. The earliest attested reference to the Angles occurs in the 1st-century work by Tacitus , Germania , in which the Latin word Anglii is used. The etymology of the tribal name itself
27702-442: The wholesale revaluations, a major change to a property (such as an extension, or some major blight causing loss of value) can trigger a revaluation to a new estimate of the value the property would have reached if sold in 1991. If such a change would result in an increase in value, then re-banding will only take effect when the property is sold or otherwise transferred. In England , the Council Tax bands are as follows: In Wales ,
27873-434: The wider world since the Age of Discovery , which began during the 15th century. The Kingdom of England , which included Wales after 1535, ceased to be a separate sovereign state on 1 May 1707, when the Acts of Union brought into effect a political union with the Kingdom of Scotland that created the Kingdom of Great Britain . England is the origin of the English language , the English legal system (which served as
28044-452: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through
28215-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,
28386-494: Was a rebate for people with low incomes. The claimant could not be awarded both Council Tax Benefit and Second Adult Rebate; only the higher of the two, in relation to the claimant's circumstances, would be awarded. A non-dependant is a person that the claimant is sharing accommodation with but is not a member of their own household (that is, not a partner, dependant, etc.), such as lodgers or joint tenants. Since it would be reasonable to expect non-dependants to contribute towards
28557-453: Was an interwoven part of the wider multifaceted Wars of the Three Kingdoms , involving Scotland and Ireland . The Parliamentarians were victorious, Charles I was executed and the kingdom replaced by the Commonwealth . Leader of the Parliament forces, Oliver Cromwell declared himself Lord Protector in 1653; a period of personal rule followed. After Cromwell's death and the resignation of his son Richard as Lord Protector, Charles II
28728-401: Was established with the Bill of Rights in 1689. Among the statutes set down were that the law could only be made by Parliament and could not be suspended by the King, also that the King could not impose taxes or raise an army without the prior approval of Parliament. Also since that time, no British monarch has entered the House of Commons when it is sitting, which is annually commemorated at
28899-399: Was invited to return as monarch in 1660, in a move called the Restoration . With the reopening of theatres, fine arts, literature and performing arts flourished throughout the Restoration of the "Merry Monarch" Charles II. After the Glorious Revolution of 1688, it was constitutionally established that King and Parliament should rule together, though Parliament would have the real power. This
29070-568: Was subsequently proclaimed emperor a century later. There is debate about when Christianity was first introduced; it was no later than the 4th century, probably much earlier. According to Bede , missionaries were sent from Rome by Eleutherius at the request of the chieftain Lucius of Britain in 180 AD, to settle differences as to Eastern and Western ceremonials, which were disturbing the church. There are traditions linked to Glastonbury claiming an introduction through Joseph of Arimathea , while others claim through Lucius of Britain. By 410, during
29241-401: Was the spoken language during this time. Society was tribal; according to Ptolemy 's Geographia there were around 20 tribes in the area. Like other regions on the edge of the Empire, Britain had long enjoyed trading links with the Romans. Julius Caesar of the Roman Republic attempted to invade twice in 55 BC; although largely unsuccessful, he managed to set up a client king from
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