Cess is a
tax that is generally levied for promoting services like health and education. Governments often charge cess for the purpose of development in social sectors. The word is a shortened form of "assess". The spelling is due to a mistaken connection with ''census''.
[
It was the official term used in ]Ireland
Ireland ( ; ga, Éire ; Ulster Scots dialect, Ulster-Scots: ) is an island in the Atlantic Ocean, North Atlantic Ocean, in Northwestern Europe, north-western Europe. It is separated from Great Britain to its east by the North Channel (Grea ...
when it was part of the United Kingdom of Great Britain and Ireland
The United Kingdom of Great Britain and Ireland was a sovereign state in the British Isles that existed between 1801 and 1922, when it included all of Ireland. It was established by the Acts of Union 1800, which merged the Kingdom of Gre ...
but has been superseded by the "rate
Rate or rates may refer to:
Finance
* Rates (tax), a type of taxation system in the United Kingdom used to fund local government
* Exchange rate, rate at which one currency will be exchanged for another
Mathematics and science
* Rate (mathema ...
". The term was formerly particularly applied to local taxation.British Raj
The British Raj (; from Hindi language, Hindi ''rāj'': kingdom, realm, state, or empire) was the rule of the British The Crown, Crown on the Indian subcontinent;
*
* it is also called Crown rule in India,
*
*
*
*
or Direct rule in India,
* Q ...
, it was applied, with a qualifying prefix, to any taxation, such as irrigation-cess and educational-cess.[ They are collectively referred to as "cesses" in government censuses: "land revenue and cesses".
In modern India, it refers to a tax earmarked for a particular purpose, such as education, and is levied as an additional tax on the basic tax liability.
In ]Scotland
Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to th ...
, it refers to the property tax
A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inher ...
that was enacted there in 1665 and continued to be levied until the 18th century.
The term is used by the rubber industry in Thailand
Thailand ( ), historically known as Siam () and officially the Kingdom of Thailand, is a country in Southeast Asia, located at the centre of the Indochinese Peninsula, spanning , with a population of almost 70 million. The country is b ...
to refer to rubber export tax, which funds that country's Office of Rubber Replanting Aid Fund.
It has also been used by the Jamaican Ministry of Agriculture and Fisheries to denote a tariff on imports.
References
Tax terms
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