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The Community Charge, known as the Poll Tax, was a controversial tax reform introduced by Margaret Thatcher's government, aiming to fund local services through a flat-rate tax on all adults. It replaced the domestic rates system, sparking widespread opposition and protests, which led to Thatcher's resignation and the tax's eventual repeal. The Council Tax, a more progressive system, succeeded the Poll Tax and is still in use today.
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The Poll Tax, also known as the Community Charge, was a fixed-rate tax implemented by Margaret Thatcher's government in 1989 to fund local services
The Poll Tax aimed to distribute the tax burden more evenly across the population by taxing individuals directly instead of households
The Poll Tax was influenced by neoliberal principles and the ideology of Thatcherism, promoting individual responsibility and accountability in local government
The Poll Tax was a flat-rate charge of £180 per person annually, later increased to an average of £360 upon implementation in England
The Poll Tax expanded the tax base significantly by changing from a property-based to an individual-based tax system
Despite provisions for exemptions and discounts, the Poll Tax was widely criticized for its regressive nature, placing a heavier burden on those with lower incomes
The implementation of the Poll Tax sparked public opposition, leading to protests and riots, including a violent one in London in March 1990
The Scottish National Party spearheaded a campaign against the Poll Tax, with a significant number of residents refusing to pay
The controversy surrounding the Poll Tax contributed to a decline in support for the Conservative Party and was a central factor in Thatcher's resignation as Prime Minister in 1990
Thatcher's successor, John Major, repealed the Poll Tax in 1991 and introduced the Council Tax system
The Council Tax, based on property values and categorized into bands, aimed to rectify the perceived injustices of the Poll Tax and is still used in the UK today
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The ______, also known as the Poll Tax, was introduced by Prime Minister ______ Thatcher's administration.
Community Charge
Margaret
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Domestic rates system basis
Taxes levied on households based on estimated rental value of property.
02
Domestic rates system tax responsibility
Head of household responsible for payment, with income-based rebates.
