They used to. In 1909 we had rates not council tax. Rates were originally brought in during 1601 to fund poor law provision!
They had a huge advantage over the council tax - and Thatcher's brief foray into a poll tax. Houses don't move, people do. The rates were on the property and were charged on rateable value which was a value distinct from market value, but not banded. People and inhabitants did not matter (at least in the 20th century - not sure about earlier).
Every government from Attlee's in 1945 onward promised to replace or reform the rates. Every one except Thatcher concluded it would be not worth doing, and far more expensive to run. All that was needed was a tax break for the little old widow stuck in the old family home after the family had left, as an exception.
Council tax is in effect a massive tax break for the wealthy, compared to domestic rates, as the highest band is an absurdly low value that catches every property worth more than £320,000 in band H. Same tax for £320k and £25m.
They had a huge advantage over the council tax - and Thatcher's brief foray into a poll tax. Houses don't move, people do. The rates were on the property and were charged on rateable value which was a value distinct from market value, but not banded. People and inhabitants did not matter (at least in the 20th century - not sure about earlier).
Every government from Attlee's in 1945 onward promised to replace or reform the rates. Every one except Thatcher concluded it would be not worth doing, and far more expensive to run. All that was needed was a tax break for the little old widow stuck in the old family home after the family had left, as an exception.
Council tax is in effect a massive tax break for the wealthy, compared to domestic rates, as the highest band is an absurdly low value that catches every property worth more than £320,000 in band H. Same tax for £320k and £25m.