Community Charge
E79867
Community Charge was a highly controversial flat-rate local taxation system introduced in the United Kingdom in the late 1980s and early 1990s, widely known as the "poll tax" and ultimately replaced after mass public opposition.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
local taxation system
ⓘ
poll tax ⓘ |
| abolishedInEnglandAndWales | 1993 ⓘ |
| abolishedInScotland | 1993 ⓘ |
| affectedPopulation | most adults over 18 ⓘ |
| alsoKnownAs |
poll tax
ⓘ
the poll tax ⓘ |
| appliesToJurisdiction |
England
ⓘ
Great Britain ⓘ Scotland ⓘ Wales ⓘ |
| associatedWithPoliticalParty | Conservative Party (UK) ⓘ |
| classification | failed public policy ⓘ |
| collectionAuthority | local authorities in Great Britain ⓘ |
| controversialFor |
administrative complexity and high collection costs
ⓘ
criminalisation of non-payment ⓘ perceived unfairness of flat-rate charge regardless of income ⓘ |
| country | United Kingdom ⓘ |
| exemptionCategory |
certain students
ⓘ
some low-income or vulnerable groups ⓘ |
| historicalPeriod |
early 1990s
ⓘ
late 1980s ⓘ |
| introducedBy |
Margaret Thatcher government
ⓘ
surface form:
Conservative government
|
| introducedInEnglandAndWales | 1990 ⓘ |
| introducedInScotland | 1989 ⓘ |
| keyProponent | Margaret Thatcher ⓘ |
| legacy | became a symbol of unpopular taxation in UK politics ⓘ |
| legalForm | personal liability tax ⓘ |
| legislatedBy |
British Parliament
ⓘ
surface form:
Parliament of the United Kingdom
|
| notableEvent |
Poll Tax Riots
ⓘ
surface form:
Poll tax riots
|
| notableProtest | 31 March 1990 London poll tax riot ⓘ |
| policyGoal |
to broaden the local tax base beyond property owners
ⓘ
to increase local government accountability to taxpayers ⓘ |
| politicalImpact | contributed to the downfall of Margaret Thatcher as Prime Minister ⓘ |
| reasonForAbolition |
large-scale protests and riots
ⓘ
mass non-payment campaign ⓘ widespread public opposition ⓘ |
| replaced | domestic rates ⓘ |
| replacedTax | domestic rates based on property values ⓘ |
| revenueUse | funding local government services ⓘ |
| subjectOf |
civil disobedience campaigns
ⓘ
widespread media criticism ⓘ |
| successorTax | Council Tax based on property bands ⓘ |
| taxBase | individual adult residents ⓘ |
| taxType | flat-rate per-person local tax ⓘ |
| wasReplacedBy | Council Tax ⓘ |
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.