poll tax (Community Charge)

E16697

The poll tax, officially called the Community Charge, was a highly controversial flat-rate local taxation system introduced in the UK in the late 1980s that sparked widespread protests and contributed to Margaret Thatcher’s political downfall.

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Statements (50)

Predicate Object
instanceOf flat-rate tax
local tax
system of taxation
abolishedBy John Major
surface form: John Major government
abolishedIn 1993
alsoKnownAs poll tax
appliedInJurisdiction England
Great Britain
Scotland
Wales
associatedWithEvent Poll Tax Riots
collectionMethod local authorities billing individuals
contributedTo political downfall of Margaret Thatcher
controversialFor administrative complexity
perceived unfairness to low-income people
regressive impact
country United Kingdom
criticizedAs unfair compared to property-based taxes
endDate 1993
exemptedGroup certain low-income individuals
students (partially or fully in some cases)
field public finance
tax policy
historicalComparison earlier poll taxes in British history
introducedByGovernmentOf Margaret Thatcher
introducedUnderPrimeMinister Margaret Thatcher
legalInstrumentType Act of Parliament
legislatedBy British Parliament
surface form: Parliament of the United Kingdom
majorProtestDate 31 March 1990
majorProtestLocation Trafalgar Square
surface form: Trafalgar Square, London
notableFor widespread non-payment campaigns
officialName Community Charge
opposedBy Labour Party (UK)
surface form: Labour Party

anti-poll tax unions
local government associations
trade unions
policyGoal broaden local tax base
increase accountability of local government to individual taxpayers
purpose funding local government services
reformOf local government finance
replaced domestic rates system
replacedBy Council Tax
sparked mass protests in the United Kingdom
startDate 1989
startDateInEnglandAndWales 1990
startDateInScotland 1989
supportedBy Leader of the Conservative Party (UK)
surface form: Conservative Party leadership
taxBase individual adult residents
per capita charge
taxRateType flat rate

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Margaret Thatcher notablePolicy poll tax (Community Charge)