Community Charge - Legislation

Legislation

This proposal was contained in the Conservative manifesto for the 1987 General Election. The legislation introducing the Community Charge was passed in 1988 and the new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year. Additionally the Uniform Business Rate, levied by local government at a rate set by central government and then apportioned between local authorities in proportion to their population, was introduced.

The tax was not implemented in Northern Ireland, which continued, as it still does as of 2012, to levy the rating system, despite some unionists calling for the province to have the same taxation system as Great Britain.

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