Council Tax in the context of "Orkney Islands Council"

A parish council is a civil local authority found in England, which is the lowest tier of local government. Parish councils are elected corporate bodies, with variable tax raising powers, and they carry out beneficial public activities in geographical areas known as civil parishes. There are about 10,480 parish and town councils in England. Parish councils may be known by different styles, they may resolve to call themselves a town council, village council, community council, neighbourhood council, or if the parish has city status, it may call itself a city council. However their powers and duties are the same whatever name they carry.

Parish councils receive the majority of their funding by levying a precept upon the council tax paid by the residents of the parish (or parishes) covered by the council. In 2021-22 the amount raised by precept was £616 million. Other funding may be obtained by local fund-raising or grants for specific activities. They can vary enormously in size, activities and circumstances; representing populations ranging from fewer than 100 (small rural hamlets) to up to 130,000 (Northampton Town Council). Most of them are small: around 80% represent populations of less than 2,500; Parish councils are made up of unpaid councillors who are elected to serve for four years: there are about 70,000 parish councillors country-wide.

The 1992 United Kingdom general election was held on Thursday 9 April 1992, to elect 651 members to the House of Commons. The governing Conservative Party led by Prime Minister John Major won a fourth consecutive election victory, with a majority of 21. This would be the last time that the Conservatives would win an overall majority at a general election until 2015 and the last general election to be held on a day which did not coincide with any local elections until 2017. This election result took many by surprise, as opinion polling leading up to the election day had shown a narrow but consistent lead for the Labour Party under leader Neil Kinnock during a period of recession and declining living standards.

John Major had won the leadership election in November 1990 following the resignation of Margaret Thatcher. During his first term leading up to the 1992 election he oversaw the British involvement in the Gulf War, introduced legislation to replace the unpopular Community Charge with Council Tax, and signed the Maastricht Treaty. Britain was sliding into its second recession in a decade at the time of Major's appointment.

Income Support was an income-related benefit in the United Kingdom for some people who are on a low income, but had a reason for not actively seeking work. Claimants of Income Support could be entitled to certain other benefits, for example, Housing Benefit, Council Tax Reduction, Child Benefit, Carer's Allowance, Child Tax Credit and help with health costs. A person with capital over £16,000 could not get Income Support, and savings over £6,000 affected how much Income Support can be received. Claimants had to be between 16 and Pension Credit age, work fewer than 16 hours a week, and have a reason why they were not actively seeking work (caring for a child under 5 years old or someone who receives a specified disability benefit).