Page "Community Charge" Paragraph 1

The Community Charge, popularly known as the poll tax, was a system of taxation introduced in replacement of the rates to part fund local government in Scotland from 1989, and 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 tax was replaced by Council Tax in 1993, two years after its abolition was announced.