What was the name of the local tax introduced in Scotland in 1989 to replace domestic rates?

The local tax introduced in Scotland in 1989 was called the Community Charge.

The Community Charge replaced domestic rates, which were based largely on the estimated rental value of property. Instead, it charged a fixed amount to most adult residents, with some exemptions and reduced liabilities. Because the charge was generally the same for adults in a local authority area, it became widely known as the poll tax.

Scotland introduced the system a year before England and Wales. Its rollout produced intense opposition, especially because people felt the flat charge placed a greater relative burden on lower-income residents.

The Community Charge was replaced by council tax in 1993. Council tax returned to a property-band system, while retaining some personal-liability features. “Poll tax” is a common popular name, but Community Charge was the official name of the policy.