Which British prime minister introduced the Community Charge, widely called the poll tax?

Margaret Thatcher introduced the Community Charge, widely called the poll tax, in Britain.

The Community Charge was a local government tax proposed by Thatcher’s Conservative government to replace domestic rates in England and Wales. Unlike rates, which were broadly related to a property’s estimated rental value, the charge was a flat amount per adult resident in a local authority area, subject to specific exemptions and reliefs.

It was introduced in Scotland in 1989 and in England and Wales in 1990. The system became deeply unpopular because people living in different-value homes could face similar bills, while the liability was linked to individual adults rather than property value. Large demonstrations and riots occurred, including the major protest in London on 31 March 1990.

Thatcher resigned as prime minister in November 1990. Her successor, John Major, replaced the Community Charge with the council tax through legislation passed in 1992. Council tax returned to a system based mainly on property bands, although it retained a personal element because adult residents can affect liability.