513:
519:
506:
1474:
97:
701:
2215:
716:, other national networks such as 3D (Don't Register, Don't Pay, Don't Collect) and by hundreds of local Anti-Poll Tax Unions (APTUs), which were not aligned to any particular political grouping. In Scotland, where the tax was implemented first, the APTUs called for mass non-payment. As the tax neared its implementation in England, protests against it began to increase. That culminated in a number of
634:, proposed the poll tax. This was a fixed tax per adult resident, although there was a reduction for poor people. This charged each person for the services provided in their community. Owing to the variations in the amount of local taxes paid and the amount of grant provided by central government to individual local authorities, there were differences in the amount charged between councils.
901:
system of tax that had been in effect prior to the poll tax. The main differences (at the
Council Tax's inception) were that properties were placed in bands based on a range of property values, thereby capping the maximum amount, and that the tax was levied on the property's capital value rather than
728:
As the amount of the poll tax began to rise and the inefficiency of local councils in their collection of the tax became apparent, large numbers of people refused to pay. Local councils tried to respond with enforcement measures, but they were largely ineffective given the huge numbers of non-payers.
848:
for the
Conservative leadership in November 1990. Although she prevailed by a margin of fifty votes, she narrowly missed the threshold to avoid a second vote, and on 22 November 1990 she announced her resignation after more than a decade in office. All three of the contenders to succeed her pledged
679:
A significant collection issue was the 20 per cent /100 per cent split. People in employment had to pay 100 per cent, while students and the registered unemployed paid 20 per cent. The nature of the shared house market meant that not even the landlord knew exactly who was living there; tenants
675:
The poll tax when implemented encountered a number of administrative and enforcement difficulties. Some renters did not pay, knowing they would have moved elsewhere by the time the bills arrived. Councils of towns with highly mobile populations, such as university towns, were faced with big store
610:
Although the rates system was supposed to have regular revaluations to minimise discrepancies, the revaluations in
England and Wales had been cancelled in 1978 and 1983. The Scottish revaluation of 1985/1986 led to a great deal of criticism and gave added urgency to rates reform or replacement.
683:
Councils were burdened with the task of pursuing the large numbers of defaulters, many of whom were participating in organised resistance to the charge. There is also some evidence that the poll tax had a lasting effect of people not registering themselves on the electoral register to evade
732:
The anti-poll-tax organisations encouraged non-payers not to register, to clog up the courts by contesting local council attempts to gain liability orders, and ultimately, not to attend court hearings arising from their non-compliance. In
November 1990,
656:. The legislation introducing the poll tax was passed in 1987, 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
33:
637:
It become known as the "poll tax" as this is a general term referring to a tax charged at an equal amount per head (also known as a head-tax), but also as a reference to historical unpopular head-taxes, in particular the
English
720:. The most serious of those was on 31 March 1990 – a week before the implementation of the tax – when between 70,000 and 200,000 people demonstrated against the tax. The demonstration around
676:
rooms of unprocessed "gone-aways". The initial register, which was based on the rates register for "owned" houses, contained many irregularities from supplementary data sources such as housing benefit recipients.
737:
said they were planning to refuse to arrest poll tax defaulters, even when instructed to by the courts, because it would be "physically impossible for the police because of the large number of defaulters".
1662:
724:
left 113 people injured and 340 under arrest, with over 100 police officers needing treatment for injuries. There were further conflicts and protests, but none on the scale of the
Trafalgar Square riot.
711:
The change from payment based on the worth of one's house to a fixed rate was widely criticised as being unfair, and needlessly burdensome on those less well-off. Mass protests were co-ordinated by the
518:
227:
902:
on its notional rental value. Households with only one occupant were also entitled to a 25 per cent discount. The only substantial change since the introduction of the
Council Tax form of
217:
1733:
1463:
190:
2126:
543:
667:, which continued, as it still does as of 2018, to levy the rating system, despite some unionists calling for the region to have the same taxation system as Great Britain.
2275:
627:
841:
policy, its abolition would not be possible while
Thatcher was still Prime Minister. Kinnock had vowed to abolish the poll tax if he won the next general election.
1669:
660:, levied by local government at a rate set by central government and then apportioned between local authorities in proportion to their population, was introduced.
378:
2121:
1442:
151:
1782:
587:
The 1980s saw a period of general confrontation between central government and Labour-controlled local authorities over levels of expenditure (known as the "
573:
1877:
1814:
1809:
1804:
1386:
494:
434:
424:
183:
1613:
1021:
2270:
1521:
239:
2240:
1938:
2250:
623:
536:
891:
from the start of the 1993/1994 financial year. The VAT rate of 17.5 per cent remained despite an earlier policy of charging a higher poll tax.
2172:
2131:
1824:
1796:
680:
were replaced and may have shared a "single" room with their partner. Therefore, the local council did not know who was living where and when.
619:
603:
manifesto with a commitment to introduce the ability for central government to cap rates which it saw as excessive. This was introduced by the
561:
462:
222:
133:
2255:
1424:
1415:
865:
749:
631:
143:
2177:
1842:
1837:
1832:
1407:
1147:
1135:
872:
713:
685:
653:
600:
407:
331:
265:
138:
825:" while wearing hoodies with a crosshair and seemingly-abstract images on them. Upon closer inspection, those images read "no poll tax".
2285:
1453:
834:
178:
972:
684:
collection attempts, possibly because of the false impression that the words "poll tax" created. This may have affected the results of
2280:
1972:
1118:
1081:
773:
584:. It considered a flat-rate per-capita tax as a supplement to another tax, noting that a large flat-rate tax would be seen as unfair.
529:
2260:
2245:
1869:
1852:
486:
128:
2290:
1513:
201:
1191:
837:
government. Following the Poll Tax Riots, Conservative ministers contemplated abolition of the tax but knew that, as a flagship
1777:
1565:
1379:
868:
from 15 to 17.5 per cent to pay for a £140 reduction in the tax. The abolition of the poll tax was announced on 21 March 1991.
282:
741:
The opposition Labour Party, at its 1988 annual conference, decided against support for a non-payment campaign. In July 1991,
1143:
576:. In the 1979 elections the Conservative manifesto stated that lowering income tax took priority. The Government published a
373:
909:
In 2015, any remaining debt was written off in
Scotland with the passage of the Community Charge Debt (Scotland) Act 2015.
2147:
2036:
1618:
1575:
875:, shaking off the strong challenge from the Labour Party. The Labour Party having been defeated in this way, their leader
746:
272:
1927:
1096:
363:
76:
from 1990. The abolition of the poll tax was announced in 1991 and it was replaced in 1993 by the current system of the
65:
1253:
1046:
1608:
1177:
857:
856:, appointed Heseltine to the post of Environment Secretary, responsible for replacing the poll tax. In early 1991 the
557:
69:
1328:
1956:
2219:
1766:
1749:
1728:
1708:
1703:
1674:
1645:
1625:
1597:
1580:
1570:
1372:
429:
419:
414:
353:
348:
343:
338:
302:
297:
292:
287:
2020:
1996:
1685:
999:
657:
73:
1543:
1538:
2265:
2103:
1980:
1861:
1635:
1592:
478:
326:
36:
A leaflet explaining the
Community Charge (the so-called "poll tax"), Department of the Environment, April 1989
505:
2052:
1718:
1555:
833:
After the poll tax was announced, opinion polls showed the Labour opposition opening a strong lead over the
646:
569:
402:
277:
260:
2004:
1690:
1650:
734:
592:
588:
368:
1679:
358:
887:
By the time of the 1992 general election, legislation had been passed replacing the poll tax with the
2044:
2028:
2012:
1656:
753:
688:, which ended in a fourth successive Conservative victory, despite most opinion polls pointing to a
2295:
2060:
1738:
923:
760:, was imprisoned for sixty days for refusing to pay. At the time of Fields' jailing, Labour leader
596:
449:
1217:
2076:
2068:
1988:
1298:
167:
1151:
1901:
1395:
1114:
1077:
845:
757:
700:
565:
467:
111:
49:
1007:
968:
721:
664:
639:
568:
when she was Shadow Environment Secretary in 1974, and was included in the manifesto of the
729:
According to the BBC, up to 30 per cent of former ratepayers in some areas refused to pay.
2197:
1697:
1503:
1473:
1321:
Bagguley, Paul. "Protest, poverty and power: a case study of the anti-poll tax movement",
976:
813:
689:
388:
96:
871:
The Conservative government was re-elected for a fourth successive term in office at the
1964:
1920:
1914:
1895:
1759:
1526:
1447:
1347:
987:
933:
918:
818:
717:
604:
244:
162:
61:
936:, Scottish socialist who originally came to prominence protesting against the poll tax
2234:
1908:
1743:
1602:
1458:
861:
768:
439:
307:
2182:
1493:
1314:
Alderman, R. K., and Neil Carter. "A very Tory coup: The ousting of Mrs Thatcher."
876:
822:
761:
742:
705:
312:
2167:
1498:
1488:
939:
894:
888:
838:
805:
793:
577:
212:
77:
17:
1294:
2204:
2095:
1585:
944:
903:
853:
1357:
Gibson, John G. "Voter reaction to tax change: the case of the poll tax 1."
789:
649:
383:
32:
60:"), with the precise amount being set by each local authority. It replaced
1771:
1533:
949:
57:
53:
1289:
927:
52:'s government whereby each taxpayer was taxed the same fixed sum (a "
1364:
699:
599:
councils. The commitment to abolish the rates was replaced in the
31:
906:
is the gradual introduction of certain exemptions and discounts.
560:
of taxes (based on the notional rental value of a house) to fund
1368:
1350:, and Adrian Van Klaveren. "Mrs Thatcher's greatest blunder."
1240:
A coal miner's son. (British Labour Party leader Neil Kinnock)
1022:"The Battle of Trafalgar Square: The poll tax riots revisited"
1254:"ON THIS DAY | 1991: Heseltine unveils new property tax"
780:
Over 40 people collaborated on Punk Aide's 1989 compilations
27:
Controversial system of taxation in the UK from 1989 to 1993
1342:
Failure in British government: the politics of the poll tax
1047:"31 March 1990: Violence flares in poll tax demonstration"
844:
For this, among other reasons, Thatcher was challenged by
771:
featured the song "Don't Pay The Poll Tax" in their album
1464:
Vote of no confidence in the Callaghan ministry (1979)
808:
released "Defy The Law" in response to the Poll Tax.
2160:
2140:
2114:
2087:
1946:
1937:
1888:
1851:
1823:
1795:
1717:
1634:
1554:
1512:
1481:
1435:
764:commented: "Law makers must not be law breakers."
1111:99 Tactics of Successful Tax Resistance Campaigns
1074:99 Tactics of Successful Tax Resistance Campaigns
591:"), which eventually led to the abolition of the
1443:Public Bodies (Admission to Meetings) Act (1960)
1340:Butler, David, Andrew Adonis, and Tony Travers.
48:, was a system of local taxation introduced by
1380:
537:
8:
1113:. Picket Line Press. pp. 36–38, 79–80.
158:Secretary of State for Education and Science
1878:Statecraft: Strategies for a Changing World
1943:
1551:
1387:
1373:
1365:
544:
530:
87:
2276:History of taxation in the United Kingdom
1290:Community Charge Debt (Scotland) Act 2015
152:Public Bodies (Admission to Meetings) Act
1325:, 1995, vol. 43, n° 4, pp. 693–719.
435:1990 leadership election and resignation
68:from 1989, prior to its introduction in
1097:"1990: One in five yet to pay poll tax"
1076:. Picket Line Press. pp. 125–126.
961:
777:, which was released on 15 April 1990.
90:
1329:Anti-Poll Tax Community based campaign
1337:(AK Press, Stirling, Scotland, 1992).
7:
1408:Prime Minister of the United Kingdom
714:All Britain Anti-Poll Tax Federation
197:Prime Minister of the United Kingdom
1576:"The lady's not for turning" (1980)
988:"Local Government Finance Act 1988"
704:Graffiti against the poll tax near
645:This proposal was contained in the
1354:5.3 (1991): 397–416; the poll tax.
767:In popular culture, the punk band
25:
1278:Local Government Finance Act 1992
1166:Faces of Labour: The Inside Story
926:– 14th-century rebellion against
796:released and toured an EP called
2271:Devolution in the United Kingdom
2214:
2213:
1968:(1984–1996 & 2020 TV series)
1734:Broadcasting restrictions (1988)
1472:
1416:Leader of the Conservative Party
1344:(Oxford University Press, 1994).
930:and the imposition of a poll tax
782:Axe The Tax, Can't Pay Won't Pay
517:
511:
504:
95:
2241:1989 establishments in Scotland
1619:"White flags over Port Stanley"
1180:, BBC News On This Day, 11 July
1178:"1991: Anti-poll tax MP jailed"
1020:Graham, David (25 March 2010).
663:The tax was not implemented in
191:1979 VoNC in Callaghan ministry
2251:1990 establishments in England
1168:, London: Verso, 1996, p. 114.
1144:Anarchist Communist Federation
582:Alternatives to Domestic Rates
252:Articles by ministry and term:
1:
1192:"How we made Orbital's Chime"
1146:. January 1991. pp. 16,
804:, was also released in 1989.
620:Department of the Environment
574:October 1974 general election
2256:1990 establishments in Wales
2127:Palace of Westminster (2007)
1928:We have become a grandmother
1739:"Sermon on the Mound" (1988)
1352:Contemporary British History
1189:Interviews by Dave Simpson:
273:"The lady's not for turning"
1686:Local Government Act (1985)
858:Chancellor of the Exchequer
692:or narrow Labour majority.
622:from consultations between
616:Paying for Local Government
2312:
2286:Local taxation in Scotland
1783:Resignation Honours (1990)
1755:Community Charge (1989–90)
1593:Irish hunger strike (1981)
1099:, "On This Day", BBC News.
852:The successful candidate,
2281:Local taxation in England
2191:
2021:The Long Walk to Finchley
1997:Jeffrey Archer: The Truth
1470:
1402:
686:the 1992 general election
614:The green paper of 1986,
580:in 1981 under the title
168:Withdrawal of school milk
2261:1990 in British politics
2246:1989 in British politics
1981:Thatcher: The Final Days
1862:The Downing Street Years
1670:Miners' strike (1984–85)
1109:Gross, David M. (2014).
1072:Gross, David M. (2014).
480:The Downing Street Years
425:1989 leadership election
184:1975 leadership election
174:Leader of the Opposition
104:This article is part of
44:, commonly known as the
2291:Local taxation in Wales
2122:London Guildhall (1998)
2053:The Hunt for Tony Blair
1004:Encyclopedia of Britain
975:16 October 2011 at the
897:strongly resembled the
811:On their 22 March 1990
802:A Pox Upon The Poll Tax
800:. A compilation album,
2148:Richard Stone portrait
2005:The Alan Clark Diaries
1691:rate-capping rebellion
1651:Brighton hotel bombing
1459:"Britain Awake" (1976)
864:, announced a rise in
829:Political consequences
756:, and a member of the
735:South Yorkshire Police
708:
593:Greater London Council
589:rate-capping rebellion
37:
1976:(1987–1991 TV series)
1680:Anglo-Irish Agreement
1361:26.9 (1994): 877–884.
1318:44.2 (1991): 125–139.
1316:Parliamentary Affairs
1293:as amended (see also
1287:Scottish Parliament.
1051:On This Day 1950–2005
990:, legislation.gov.uk.
873:1992 general election
703:
658:Uniform Business Rate
654:1987 General Election
601:1983 general election
564:had been unveiled by
556:The abolition of the
359:Anglo-Irish Agreement
35:
2013:Pinochet in Suburbia
1865:(1993 autobiography)
1778:"No. No. No." (1990)
1657:GCHQ trade union ban
1614:Diana Gould exchange
1436:Member of Parliament
971:at number10.gov.uk.
849:to abandon the tax.
754:Liverpool Broadgreen
750:Member of Parliament
2061:In Search of La Che
1939:Cultural depictions
1323:Sociological review
1220:. BBC. 9 April 1992
1010:, HistoryWorld.net.
597:metropolitan county
450:Sermon on the Mound
1989:The Falklands Play
1335:Poll Tax Rebellion
1299:legislation.gov.uk
798:Smash the Poll Tax
709:
628:William Waldegrave
618:, produced by the
570:Conservative Party
463:Ceremonial funeral
38:
2228:
2227:
2173:Death and funeral
2156:
2155:
1973:The New Statesman
1957:Anyone for Denis?
1870:The Path to Power
1825:General elections
1791:
1790:
1396:Margaret Thatcher
1359:Applied Economics
1218:"BBC Politics 97"
846:Michael Heseltine
786:Fuck The Poll Tax
758:Militant tendency
566:Margaret Thatcher
554:
553:
488:The Path to Power
374:Joint Declaration
134:Electoral history
121:
120:
113:Margaret Thatcher
50:Margaret Thatcher
16:(Redirected from
2303:
2217:
2216:
2072:(2020 TV series)
2040:(2009 TV serial)
2016:(2006 docudrama)
2008:(2004 TV series)
1944:
1552:
1476:
1428:
1419:
1411:
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1375:
1366:
1302:
1285:
1279:
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1265:
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1214:
1208:
1207:
1205:
1203:
1187:
1181:
1175:
1169:
1162:
1156:
1155:
1154:on 26 July 2011.
1150:. Archived from
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1062:
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1017:
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1008:Bamber Gascoigne
997:
991:
985:
979:
966:
924:Peasants' Revolt
722:Trafalgar Square
665:Northern Ireland
640:Poll Tax of 1379
562:local government
546:
539:
532:
521:
515:
514:
508:
458:Post-premiership
408:1987 re-election
369:Brighton bombing
332:1983 re-election
117:
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114:
107:
99:
92:
91:
88:
42:Community Charge
21:
18:Community Charge
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2266:Abolished taxes
2231:
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2198:James Callaghan
2187:
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2132:Grantham (2022)
2110:
2083:
1948:
1933:
1884:
1847:
1819:
1797:Party elections
1787:
1720:
1713:
1698:Westland affair
1637:
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1508:
1504:Union democracy
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1309:Further reading
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1260:. 21 March 1960
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1142:. No. 21.
1136:"Poll tax fury"
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998:
994:
986:
982:
977:Wayback Machine
967:
963:
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915:
904:direct taxation
885:
866:Value Added Tax
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814:Top Of The Pops
698:
690:hung parliament
673:
624:Lord Rothschild
550:
512:
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389:Westland affair
327:Second ministry
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144:MP for Finchley
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2056:(2011 episode)
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2033:
2025:
2017:
2009:
2001:
2000:(2002 TV film)
1993:
1985:
1977:
1969:
1965:Spitting Image
1961:
1960:(1982 TV play)
1952:
1950:
1941:
1935:
1934:
1932:
1931:
1924:
1921:Alfred Roberts
1918:
1915:Carol Thatcher
1912:
1906:
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1904:
1896:Denis Thatcher
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1760:Poll tax riots
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1527:wets and dries
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1454:Shadow Cabinet
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1448:Circular 10/70
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1348:Crick, Michael
1345:
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1333:Burns, Danny.
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1198:. 18 June 2018
1182:
1170:
1164:Andy McSmith,
1157:
1126:
1120:978-1490572741
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1083:978-1490572741
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947:
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934:Tommy Sheridan
931:
921:
919:Poll tax riots
914:
911:
884:
881:
830:
827:
718:poll tax riots
697:
694:
672:
671:Implementation
669:
605:Rates Act 1984
552:
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163:Circular 10/70
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62:domestic rates
26:
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2045:The Iron Lady
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2018:
2015:
2014:
2010:
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1909:Mark Thatcher
1907:
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1873:(1995 memoir)
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1767:Budget (1990)
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1750:Budget (1989)
1748:
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1744:Bruges speech
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1729:Budget (1988)
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1675:Budget (1985)
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1603:Falklands War
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1598:Budget (1982)
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1581:Budget (1981)
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769:The Exploited
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266:1979 election
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51:
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34:
30:
19:
2203:
2196:
2183:Thatchergate
2104:The Audience
2102:
2099:(2010, 2013)
2094:
2075:
2067:
2059:
2051:
2043:
2035:
2027:
2019:
2011:
2003:
1995:
1987:
1979:
1971:
1963:
1955:
1876:
1868:
1860:
1754:
1719:3rd ministry
1636:2nd ministry
1556:1st ministry
1544:2nd–3rd term
1494:Conservatism
1358:
1351:
1341:
1334:
1322:
1315:
1295:enacted form
1288:
1283:
1274:
1262:. Retrieved
1257:
1248:
1239:
1234:
1222:. Retrieved
1212:
1200:. Retrieved
1196:The Guardian
1195:
1185:
1173:
1165:
1160:
1152:the original
1139:
1129:
1110:
1104:
1092:
1073:
1067:
1055:. Retrieved
1050:
1041:
1029:. Retrieved
1025:
1015:
1003:
995:
983:
969:"John Major"
964:
908:
898:
893:
886:
877:Neil Kinnock
870:
851:
843:
835:Conservative
832:
817:appearance,
812:
810:
801:
797:
785:
781:
779:
774:The Massacre
772:
766:
762:Neil Kinnock
743:Terry Fields
740:
731:
727:
710:
706:Huddersfield
682:
678:
674:
662:
647:Conservative
644:
636:
615:
613:
609:
595:and the six
586:
581:
555:
510:
495:
487:
479:
474:Publications
444:
313:Right to Buy
235:Appointments
129:Bibliography
45:
41:
39:
29:
2168:Blatcherism
2080:(2024 film)
2064:(2011 film)
2048:(2011 film)
2032:(2009 film)
2024:(2008 film)
1992:(2002 play)
1984:(1991 film)
1721:(1987–1990)
1638:(1983–1987)
1558:(1979–1983)
1514:Premiership
1499:Free market
1489:Thatcherism
1427:(1959–1992)
1418:(1975–1990)
1410:(1979–1990)
1264:24 December
1224:24 December
940:Bedroom tax
895:Council Tax
889:Council Tax
839:Thatcherite
821:performed "
806:The Orchids
794:Chumbawamba
578:green paper
430:1990 budget
420:1989 budget
415:1988 budget
354:1987 budget
349:1986 budget
344:1985 budget
339:1984 budget
303:1983 budget
298:1982 budget
293:1981 budget
288:1980 budget
283:1979 budget
213:Thatcherism
202:Premiership
78:Council Tax
2296:Poll taxes
2235:Categories
2205:John Major
2096:Handbagged
1949:television
1917:(daughter)
1898:(husband)
1586:Gang of 25
1133:quoted in
1057:30 October
1053:. BBC News
1000:"Poll tax"
956:References
945:Window tax
879:resigned.
854:John Major
696:Opposition
496:Statecraft
2141:Paintings
2069:The Crown
2037:The Queen
1902:baronetcy
1663:CCSU case
1609:"Rejoice"
1522:Ministers
1140:Organise!
883:Abolition
790:Oi Polloi
752:(MP) for
650:manifesto
397:1987–1990
384:UK rebate
321:1983–1987
255:1979–1983
240:Ministers
2220:Category
2029:Margaret
1947:Film and
1930:" (1989)
1923:(father)
1772:Gulf War
1539:1st term
1534:Cold War
1482:Ideology
1425:Finchley
1297:), from
1258:BBC News
1202:3 August
973:Archived
950:Poll tax
913:See also
652:for the
445:Poll tax
364:Big Bang
223:economic
218:domestic
208:Policies
66:Scotland
58:head tax
54:poll tax
46:poll tax
2208: →
2195:←
2178:Honours
2161:Related
2115:Statues
1659:(1984)
1605:(1982)
1423:MP for
1031:8 April
928:serfdom
819:Orbital
572:in the
139:Honours
84:Origins
70:England
2218:
2107:(2013)
2077:Reagan
1889:Family
1881:(2003)
1774:(1990)
1746:(1988)
1700:(1986)
1682:(1985)
1653:(1984)
1450:(1970)
1117:
1080:
747:Labour
498:(2003)
490:(1995)
482:(1993)
468:Legacy
278:"TINA"
56:" or "
2088:Plays
1911:(son)
1853:Books
1002:, in
899:rates
823:Chime
228:other
74:Wales
1843:1987
1838:1983
1833:1979
1815:1990
1810:1989
1805:1975
1266:2013
1226:2013
1204:2022
1115:ISBN
1078:ISBN
1059:2008
1033:2013
792:and
784:and
630:and
72:and
40:The
1006:by
64:in
2237::
1256:.
1194:.
1148:13
1138:.
1049:.
1024:.
860:,
788:.
745:,
642:.
626:,
607:.
80:.
1926:"
1388:e
1381:t
1374:v
1301:.
1268:.
1228:.
1206:.
1123:.
1086:.
1061:.
1035:.
545:e
538:t
531:v
20:)
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