The Poll Tax
The Community Charge, commonly known as the poll tax, was a system of taxation introduced in replacement of domestic rates in Scotland from 1989, prior to its introduction in 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 abolition of the rating system of taxes (based on the national rental value of a house) to fund local government hd been unveiled by Margaret Thatcher when she was Shadow Environment Secretary in 1974, and was included in the manifesto of the conservative Party in the October 1974 general election.
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