Cess (original) (raw)

Cess /sɛs/ 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was the official term used in Ireland when it was part of the United Kingdom of Great Britain and Ireland but has been superseded by the "rate". The term was formerly particularly applied to local taxation. It has also been used by the Jamaican Ministry of Agriculture and Fisheries to denote a tariff on imports.