View source for Cess

{{Short description|Tax used for funding social services}}
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{{use dmy dates|date=March 2023}}
{{for multi|the hamlet in Norfolk, England|Cess, Norfolk|the railway term|Glossary of United Kingdom railway terms}}
'''Cess''' (pronounced {{IPAc-en|s|ɛ|s}}) is a [[tax]] - generally one levied for promoting services like health and education. Governments often charge a cess for the purpose of development in social sectors. The word is a shortened form of "assess".<ref>{{cite dictionary |url= http://dictionary.reference.com/browse/cess |title= cess |dictionary= Dictionary.com |access-date= 1 March 2023}}</ref> The spelling is due to a mistaken connection with ''census''.<ref name=EB1911/>

"Cess" ({{langx | ga | cis}}, possibly from Latin {{lang | la |census}}) was an official term used in [[Kingdom of Ireland| Ireland]] from at least the 16th century<ref>
{{oed | cess}}
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and when that country formed part of the [[United Kingdom of Great Britain and Ireland]], but has been superseded by [[rates (tax) |"rate"]]. The term was formerly particularly applied to local taxation.<ref name=EB1911>{{cite EB1911|wstitle=Cess|volume=5|page=768}}</ref>

In the [[British Raj]] the term was applied, with a qualifying prefix, to any taxation, such as irrigation-cess and educational-cess.<ref name=EB1911/> Government censuses referred to them collectively as "cesses", as in "land revenue and cesses".<ref>[https://dsal.uchicago.edu/reference/gazetteer/pager.html?objectid=DS405.1.I34_V05_009.gif "Abbottābād Tahsīl"]. ''Imperial  Gazetteer of India'', vol. 5, p. 1</ref> 
In modern [[India]], the word refers to a tax earmarked for a particular purpose, such as education; such cesses are levied as an additional tax on the basic tax-liability.<ref>[https://economictimes.indiatimes.com/definition/education-cess "Definition of 'Education Cess{{'"}}]. ''The Economic Times''. Retrieved 1 April 2022.</ref>

In [[Scotland]], "cess" refers to the [[property tax]] 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]] to refer to rubber export tax, which funds that country's Office of Rubber Replanting Aid Fund.

The word has also been used by the [[Jamaica| Jamaican]] Ministry of Agriculture and Fisheries to denote a tariff on imports.<ref>{{citation | url= http://www.moa.gov.jm/News/2014/2014-02-18-Agriculture_Ministry_considers_applying_cess_to_imported_coffee.php | title=Agriculture Ministry considers applying cess to imported coffee | date=18 February 2014 | publisher=Ministry of Agriculture and Fisheries, Government of Jamaica}}
</ref>

==References==
{{Reflist}}
{{EB1911|wstitle=Cess|volume=5|page=768}}
[[Category:Tax terms]]
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