Knowledge (XXG)

Poll tax (Great Britain)

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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
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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.
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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
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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
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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
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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.
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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
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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.
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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".
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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.
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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
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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
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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.
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The 1980s saw a period of general confrontation between central government and Labour-controlled local authorities over levels of expenditure (known as the "
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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.
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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.
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manifesto with a commitment to introduce the ability for central government to cap rates which it saw as excessive. This was introduced by the
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collection attempts, possibly because of the false impression that the words "poll tax" created. This may have affected the results of
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government. Following the Poll Tax Riots, Conservative ministers contemplated abolition of the tax but knew that, as a flagship
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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.
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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.
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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
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After the poll tax was announced, opinion polls showed the Labour opposition opening a strong lead over the
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By the time of the 1992 general election, legislation had been passed replacing the poll tax with the
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when she was Shadow Environment Secretary in 1974, and was included in the manifesto of the
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According to the BBC, up to 30 per cent of former ratepayers in some areas refused to pay.
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Bagguley, Paul. "Protest, poverty and power: a case study of the anti-poll tax movement",
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The Conservative government was re-elected for a fourth successive term in office at the
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Alderman, R. K., and Neil Carter. "A very Tory coup: The ousting of Mrs Thatcher."
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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
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is the gradual introduction of certain exemptions and discounts.
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of taxes (based on the notional rental value of a house) to fund
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A coal miner's son. (British Labour Party leader Neil Kinnock)
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Over 40 people collaborated on Punk Aide's 1989 compilations
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Controversial system of taxation in the UK from 1989 to 1993
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Failure in British government: the politics of the poll tax
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For this, among other reasons, Thatcher was challenged by
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featured the song "Don't Pay The Poll Tax" in their album
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Vote of no confidence in the Callaghan ministry (1979)
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released "Defy The Law" in response to the Poll Tax.
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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:. 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1090: 1085: 1079: 1075: 1068: 1065: 1052: 1048: 1042: 1039: 1027: 1023: 1016: 1013: 1009: 1005: 1001: 996: 993: 989: 984: 981: 978: 974: 970: 965: 962: 955: 951: 948: 946: 943: 941: 938: 935: 932: 929: 925: 922: 920: 917: 916: 912: 910: 907: 905: 900: 896: 892: 890: 882: 880: 878: 874: 869: 867: 863: 862:Norman Lamont 859: 855: 850: 847: 842: 840: 836: 828: 826: 824: 820: 816: 815: 809: 807: 803: 799: 795: 791: 787: 783: 778: 776: 775: 770: 769:The Exploited 765: 763: 759: 755: 751: 748: 744: 739: 736: 730: 726: 723: 719: 715: 707: 702: 695: 693: 691: 687: 681: 677: 670: 668: 666: 661: 659: 655: 651: 648: 643: 641: 635: 633: 632:Kenneth Baker 629: 625: 621: 617: 612: 608: 606: 602: 598: 594: 590: 585: 583: 579: 575: 571: 567: 563: 559: 558:rating system 547: 542: 540: 535: 533: 528: 527: 525: 524: 520: 516: 507: 499: 497: 493: 491: 489: 485: 483: 481: 477: 476: 469: 466: 464: 461: 460: 451: 448: 446: 443: 441: 440:Bruges speech 438: 436: 433: 431: 428: 426: 423: 421: 418: 416: 413: 409: 406: 405: 404: 401: 400: 390: 387: 385: 382: 380: 377: 375: 372: 370: 367: 365: 362: 360: 357: 355: 352: 350: 347: 345: 342: 340: 337: 333: 330: 329: 328: 325: 324: 314: 311: 309: 308:Falklands War 306: 304: 301: 299: 296: 294: 291: 289: 286: 284: 281: 279: 276: 274: 271: 267: 266:1979 election 264: 263: 262: 259: 258: 246: 243: 242: 241: 238: 237: 229: 226: 224: 221: 219: 216: 215: 214: 211: 210: 203: 200: 199: 192: 189: 185: 182: 181: 180: 177: 176: 169: 166: 164: 161: 160: 153: 150: 149: 145: 142: 140: 137: 135: 132: 130: 127: 126: 125: 124: 115: 101: 98: 94: 93: 89: 83: 81: 79: 75: 71: 67: 63: 59: 55: 51: 47: 43: 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:)

Index

Community Charge
Booklet titled "The Community Charge (the so-called Poll Tax) How it will work for you".
Margaret Thatcher
poll tax
head tax
domestic rates
Scotland
England
Wales
Council Tax

Margaret Thatcher
Bibliography
Electoral history
Honours
MP for Finchley
Public Bodies (Admission to Meetings) Act
Circular 10/70
Withdrawal of school milk
Shadow Cabinet
1975 leadership election
1979 VoNC in Callaghan ministry
Premiership
Thatcherism
domestic
economic
other
Ministers
wets and dries
First ministry

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