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A recent report has highlighted the regressive and unfair nature of the council tax system in the UK. For those who may not be familiar with it, council tax is the annual property tax paid in respect of some 25 million residential properties in England, Scotland and Wales. Almost 30 years ago, the government headed by Margaret Thatcher decided to abolish what used to be known as “domestic rates” – the previous annual property tax which was based on annual rental values – and replace them with a flat rate poll tax (called the community charge). This led to violent riots in various parts of the UK and resulted in the poll tax being quickly replaced with council tax which was based on the capital value of domestic properties. Each domestic property was placed into one of eight capital value “bands” with the amount of annual tax payable being determined by the band into which the property was placed. This “quick fix” has been in place ever since and has never been revised or revalued (except in Wales), despite many reports calling for it to be updated.