Community Charge

Community Charge in United Kingdom

Definition of Community Charge

In accordance with the work A Dictionary of Law, this is a description of Community Charge : (community charge, poll tax)

A former form of local tax levied on all adults (with some exceptions) to contribute to the cost of local government. It was introduced by the Local Government Finance Act 1988 to replace domestic *rates (i.e. rates paid by private householders) from April 1990 in England and Wales (it was introduced in Scotland in 1989). The tax proved unpopular and difficult to collect. It was abolished and replaced by the *council tax with effect from April 1993.


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