An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.
Citation
1988 c. 41
Territorial extent
Great Britain
Dates
Royal assent
29 July 1988
Commencement
1 April 1989
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
The Local Government Finance Act 1988 introduced significant reforms to local taxation in the United Kingdom (except Northern Ireland). The old systems of rates were replaced by the Community Charge (for individuals) and business rates (for businesses). The Community Charge was extremely unpopular, leading to the poll tax riots of 1990,[1] and contributing to the resignation of Margaret Thatcher as Prime Minister later that year.[2]
The sections of the Act pertaining to the Community Charge were repealed by the Local Government Finance Act 1992, which introduced the new Council Tax as a replacement from 1993.
^"1990: Violence flares in poll tax demonstration". On This Day. BBC News. Retrieved 13 December 2020.
^"1991: Heseltine unveils new property tax". On This Day. BBC News. 21 March 1991. Retrieved 13 December 2020.
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