The Community Charge was the local tax introduced across Great Britain in 1990 and popularly known as the poll tax.
It replaced domestic rates in Scotland in 1989 and in England and Wales in 1990. Unlike rates, which were linked to the estimated rental value of a property, the Community Charge was principally a flat charge on each qualifying adult.
The policy became deeply unpopular because people living in high-value and low-value homes could face broadly similar bills. Large demonstrations and riots, especially in London in March 1990, helped make the tax politically damaging.
The Community Charge was replaced by council tax from 1993. Council tax returned to a property-band system while retaining an individual-resident element through discounts and exemptions.