The Local Government Finance Act 1988 (c. 41) introduced significant reforms to local taxation in the

United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Northwestern Europe, off the coast of European mainland, the continental mainland. It comprises England, Scotlan ...

(except

Northern Ireland Northern Ireland ( ; ) is a Countries of the United Kingdom, part of the United Kingdom in the north-east of the island of Ireland. It has been #Descriptions, variously described as a country, province or region. Northern Ireland shares Repub ...

). The old systems of

rates Rate or rates may refer to: Finance * Rate (company), an American residential mortgage company formerly known as Guaranteed Rate * Rates (tax), a type of taxation system in the United Kingdom used to fund local government * Exchange rate, rate ...

were replaced by the

Community Charge The Community Charge, colloquially 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 bei ...

(for individuals) and

business rates Rates are a tax on property in the United Kingdom used to fund local government. Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and i ...

(for businesses). The Community Charge was extremely unpopular, leading to the poll tax riots of 1990, and contributing to the resignation of

Margaret Thatcher Margaret Hilda Thatcher, Baroness Thatcher (; 13 October 19258 April 2013), was a British stateswoman who served as Prime Minister of the United Kingdom from 1979 to 1990 and Leader of the Conservative Party (UK), Leader of th ...

as Prime Minister later that year. The sections of the Act pertaining to the Community Charge were repealed by the

Local Government Finance Act 1992 The Local Government Finance Act 1992 (c. 14) includes obligations of the occupants or (in the case of vacant properties and houses of multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland Northern Ir ...

, which introduced the new Council Tax as a replacement from 1993.

Section 114 References

External links

* United Kingdom Acts of Parliament 1988 Local government legislation in England and Wales Local taxation in the United Kingdom {{UK-statute-stub