Poll tax (Great Britain)

The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum (a "poll tax" or "head tax"), with the precise amount being set by each local authority. It replaced domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. The abolition of the poll tax was announced in 1991 and it was replaced in 1993 by the current system of the Council Tax.^[1]