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{{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 [[Engineering:Tax|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" was an official term used in [[Place:Kingdom of Ireland|Ireland]] when it was part of the [[History:United Kingdom of Great Britain and Ireland|United Kingdom of Great Britain and Ireland]], but has been superseded by "rate". The term was formerly particularly applied to local taxation.<ref name=EB1911>{{cite EB1911|wstitle=Cess|volume=5|page=768}}</ref>

In the [[History:British Raj|British Raj]], it 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.

It has also been used by the 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}}
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==References==
{{Reflist}}
[[Category:Tax terms]]

{{Sourceattribution|Cess}}