Poll tax (United Kingdom)

The Community Charge (commonly known as the "poll tax") was a system of taxation introduced in replacement of domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. It provided for a single flat-rate per-capita tax on every adult, at a rate set by the local authority. The charge was replaced by Council Tax in 1993, two years after its abolition was announced.

The abolition of the rating system of taxes (based on the notional rental value of a house) to fund local government had been unveiled by Margaret Thatcher when she was Shadow Environment Secretary in 1974, and was included in the manifesto of the Conservative Party in the October 1974 general election. In the 1979 elections, the Conservative manifesto stated that lowering income tax took priority, but the Government had not found time to publish a Green Paper, which they finally did complete in 1981 under the title Alternatives to Domestic Rates. This Green Paper considered a flat-rate per-capita tax as a supplement to another tax, noting that a large flat-rate 'poll tax' would be seen as unfair.

The 1980s saw a period of general confrontation between central government and Labour-controlled local authorities, that eventually led to the abolition of the Greater London Council and the six metropolitan county councils. The commitment to abolish the rates was replaced in the 1983 general election manifesto with a commitment to introduce the ability for central government to cap rates which it saw as excessive. This was introduced by the Rates Act 1984.

...
Wikipedia