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BoolQ / is property tax the same as council tax

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is property tax the same as council tax
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In the UK the ownership of residential property or land is not taxed, a situation almost unique in the OECD. Instead, the Council Tax is usually paid by the resident of a property, and only in the case of unoccupied property does the owner become liable to pay it (although owners can often obtain a discount or an exemption for empty properties).

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