Abstract
The United Kingdom abolished domestic property taxation, the major autonomous revenue source for local authorities, in 1989 (Scotland) and 1990 (England and Wales). The introduction of a flat rate personal charge (called by the Government ‘the community charge’ and by its opponents ‘the poll tax’) aroused huge political controversy. The choice of a substitute tax, to operate from 1993, and based at least partly on property, was one of the major domestic issues in the recent General Parliamentary Election. This paper examines the background to the abolition of domestic property taxation and why it was such a key political issue, explains why the “community charge” failed and describes the immediate prospects.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Review of Urban & Regional Development Studies
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
