[ta1243]

Council tax is done locally and basically has to be as high as it can be because the vast majority of it goes to things like care for wealthy pensioners (about half of council tax goes to adult social care). This used to be at least part-funded by central government (which raises its income mainly from taxing workers)

It's sort of based on house values, but that's values in 1990 so very little relevance to today, and its certainly not proportional -- someone in a £5m house pays just 3 times the amount someone in a £80k flat.