Council Tax replaced the Community Charge with effect from 1
April 1993. Council Tax was not introduced in Northern Ireland.
Council Tax is based on the value of a property and the
number of adults living in it. As with the Community Charge,
business rates will be chargeable on properties used for non-
domestic purposes.
| NIM02101 | Employer pays all or part of an employee’s Council Tax |
| NIM02102 | Employer pays all or part of the Council Tax for an employee in provided accommodation |
| NIM02103 | Council Tax paid on behalf of Ministers of Religion |
| NIM02104 | Employer pays Council Tax for relocated employee |
