Complex sentence: It is a tax on domestic property which was introduced in 1993 by the Local Government Finance Act 1992 and as of 2011 the average annual levy on a property in England was £1,196.
Split into simpler sentences: It is a tax on domestic property which was introduced in 1993 by the Local Government Finance Act 1992. In 2011 the average annual levy on a property in England was £1,196.