Poll tax (Great Britain)

The poll tax, officially known as the Community Charge, was a system of local taxation introduced in Great Britain between 1989 and 1993. It replaced the rates, a property tax that had been in place for centuries. The poll tax was a flat-rate tax levied on every adult resident, regardless of their income or property ownership.

The system was introduced in Scotland in 1989 and in England and Wales in 1990. The central argument for its introduction was that the rates were unfair, as they were based on property values that were often outdated and did not reflect the number of people living in a property. Supporters of the poll tax argued it was a fairer system as everyone contributed equally to local services.

However, the poll tax proved to be deeply unpopular. Critics argued that it was regressive, disproportionately affecting low-income individuals and families, as wealthy individuals paid the same amount as those with limited means. Furthermore, the costs of administering the new system were higher than anticipated, and widespread evasion became a significant problem.

The introduction of the poll tax led to widespread protests and civil disobedience, most notably the Trafalgar Square riot in London in March 1990. The unpopularity of the poll tax was a significant factor in the downfall of Margaret Thatcher as Prime Minister in November 1990.

Following Thatcher's resignation, the poll tax was abolished and replaced by the Council Tax in 1993. The Council Tax is a property-based tax, but it takes into account the number of residents in a property, addressing some of the concerns that had been raised about the rates system.