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A leaflet explaining the Community Charge (the so-called "poll tax"), Department of the Environment, April 1989. The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum (a "poll tax" or "head tax"), with the precise amount being set by each local authority.
The Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) was an act of the Parliament of the United Kingdom.. The Conservative government of Margaret Thatcher was committed to the reform of local government finance; the solution decided upon by the mid-1980s was the introduction of the per-capita community charge – informally called the poll tax – and the abolition of the previous ...
However, during the 17th century, Parliament permitted a Land Tax to be collected from 1667, a Hearth tax from 1691 to 1695 and a Poll tax from 1693 to 1699. [ 3 ] The 1707 Union of the Kingdom of Scotland with the Kingdom of England formed a new Kingdom of Great Britain , so that responsibility for taxation in Scotland became a matter for the ...
Print/export Download as PDF; ... Pages in category "Local taxation in Scotland" The following 6 pages are in this category, out of 6 total. ... Poll tax (Great ...
Council Tax in Scotland is a tax on domestic property which was introduced across Scotland in 1993, along with England and Wales, following passage of the Local Government Finance Act 1992. It replaced the Community Charge (popularly known as the Poll Tax). Each property is assigned one of eight bands (A to H) based on property value, and the ...
Rates in England and Wales in 1990 were briefly replaced with the Community Charge (so called "poll tax"), a fixed tax per head that was the same for everyone within a council area, a figure that could differ greatly per local authority.
The new Charge was widely called a "poll tax" and was introduced in Scotland in 1989 and in England and Wales a year later. [3] The Charge proved extremely unpopular; while students and the registered unemployed had to pay 20%, some large families occupying relatively small houses saw their charges go up considerably, and the tax was thus ...
This mounted further pressure on the government of Margaret Thatcher, which had been declining for a year following the introduction of the controversial poll tax, and was a major boost for opposition leader Neil Kinnock, whose Labour Party was enjoying a wide lead in the opinion polls with a general election no more than two years away.