Community Charge

The Community Charge, popularly known as the poll tax, was a system of taxation introduced in replacement of the rates to part fund local government in Scotland from 1989, and England and Wales from 1990. It provided for a single flat-rate per-capita tax on every adult, at a rate set by the local authority. The tax was replaced by Council Tax in 1993, two years after its abolition was announced.

Read more about Community Charge:  Origins, Legislation, Implementation, Effects

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