The Local Government Finance Act 1988 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 Europe, off the north-western coast of the European mainland, continental mainland. It comprises England, Scotlan ...

(except

Northern Ireland Northern Ireland ( ga, Tuaisceart Éireann ; sco, label=Ulster-Scots, Norlin Airlann) is a part of the United Kingdom, situated in the north-east of the island of Ireland, that is variously described as a country, province or region. North ...

). The old systems of

rates Rate or rates may refer to: Finance * Rates (tax), a type of taxation system in the United Kingdom used to fund local government * Exchange rate, rate at which one currency will be exchanged for another Mathematics and science * Rate (mathem ...

were replaced by the

Community Charge The Community Charge, commonly known as the poll tax, was a system of taxation introduced by Margaret Thatcher's government in replacement of domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. It pr ...

(for individuals) and

business rates Rates are a property tax, 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 befo ...

(for businesses). The Community Charge was extremely unpopular, leading to the

poll tax riots The poll tax riots were a series of riots in British towns and cities during protests against the Community Charge (commonly known as the "poll tax"), introduced by the Conservative government of Prime Minister Margaret Thatcher. The largest p ...

of 1990, and contributing to the resignation of

Margaret Thatcher Margaret Hilda Thatcher, Baroness Thatcher (; 13 October 19258 April 2013) was Prime Minister of the United Kingdom from 1979 to 1990 and Leader of the Conservative Party from 1975 to 1990. She was the first female British prime ...

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 The sections of the Act pertaining to the Community Charge were repealed by the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 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) to pay Council Tax. It re ...

, which introduced the new

Council Tax Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge, which in turn re ...

as a replacement from 1993.

Section 114

A Section 114 Notice is issued by a public body's Chief Finance Officer (or Section 151 officer) to prevent any new expenditure, other than funding statutory services. It takes its name from Section 114(3) of the act. Section 114 notices have been issued by

Hackney Council Hackney London Borough Council is the local government authority for the London Borough of Hackney, London, England, one of 32 London borough councils. The council is unusual in the United Kingdom local government system in that its executive fu ...

in 2000, Northamptonshire Council twice in 2018,

Croydon Council Croydon London Borough Council is the local authority for the London Borough of Croydon in Greater London, England. It is a London borough council, one of 32 in the United Kingdom capital of London. Croydon is divided into 28 wards, electing 70 ...

in 2020,

Slough Council Slough Borough Council is the local authority for the Borough of Slough, in Berkshire, England. Slough is a unitary authority, having the powers of a county and district council combined. Berkshire is purely a ceremonial county, with no administ ...

in 2021, and

Thurrock Council Thurrock Borough Council, usually known as simply Thurrock Council, is the local authority for the borough of Thurrock in Essex, England. Since 1997, Thurrock has been a unitary authority, combining the functions of a non-metropolitan county wit ...

in 2022.

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