council tax vs land tax

council tax and land tax both are nouns.

Word	Noun	Adjective	Verb	Adverb
council tax	Yes	No	No	No
land tax	Yes	No	No	No

As nouns, land tax is a hypernym of council tax; that is, land tax is a word with a broader meaning than council tax:

council tax: a tax levied on households by local authorities; based on the estimated value of the property and the number of people living in it
land tax: a capital tax on property imposed by municipalities; based on the estimated value of the property

Other hypernyms of council tax include property tax.

council tax (noun)	land tax (noun)
a tax levied on households by local authorities; based on the estimated value of the property and the number of people living in it	a capital tax on property imposed by municipalities; based on the estimated value of the property