Act of Parliament | |
Long title | An Act to abolish domestic rates in Scotland; to provide as to the finance of local government in Scotland; and for connected purposes. |
---|---|
Citation | 1987 c. 47 |
Territorial extent | Scotland |
Dates | |
Royal assent | 15 May 1987 |
Commencement | 1 April 1989 (excluding s. 34) 1 April 1994 (s. 34) |
Other legislation | |
Repealed by | Local Government Finance Act 1992 |
Status: Repealed | |
Text of statute as originally enacted |
The Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) was an act of the Parliament of the United Kingdom.
The Conservative government of Margaret Thatcher was committed to the reform of local government finance; the solution decided upon by the mid-1980s was the introduction of the per-capita community charge – informally called the poll tax – and the abolition of the previous "rates" system, which had been based solely on property ownership.
In Scotland, a revaluation of the housing rates in 1985-1986 had increased the burden on homeowners.
It was decided that the poll tax would be implemented in Scotland before the rest of the United Kingdom, and a bill was drafted and put before Parliament in late 1986 with this intention - it was the final major piece of legislation introduced before the election. It received its second reading on 9 December, when it was described by Malcolm Rifkind as a "radical reforming measure".
Two significant amendments were made in response to backbench concerns. Firstly, it was to be implemented in one sweep in 1989, rather than progressively between 1989 and 1992, against the advice of the Scottish Office. The second change was to make each individual liable to the tax responsible for paying rather than designating a single "head of household" in each residence and requiring them to collect for the others.
The House of Lords is the upper house of the Parliament of the United Kingdom. Like the lower house, the House of Commons, it meets in the Palace of Westminster in London, England. One of the oldest institutions in the world, its origins lie in the early 11th century and the emergence of bicameralism in the 13th century.
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual, without reference to income or resources. Poll is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll.
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The Community Charge, commonly known as the poll tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum, with the precise amount being set by each local authority. It replaced domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. The abolition of the poll tax was announced in 1991 and it was replaced in 1993 by the current system of the Council Tax.
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The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports ("tariffs"), whiskey, and on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. In addition, there were the state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.
The Beveridge Report, officially entitled Social Insurance and Allied Services, is a government report, published in November 1942, influential in the founding of the welfare state in the United Kingdom. It was drafted by the Liberal economist William Beveridge – with research and publicity by his wife, mathematician Janet Philip – who proposed widespread reforms to the system of social welfare to address what he identified as "five giants on the road of reconstruction": "Want… Disease, Ignorance, Squalor and Idleness". Published in the midst of World War II, the report promised rewards for everyone's sacrifices. Overwhelmingly popular with the public, it formed the basis for the post-war reforms known as the welfare state, which include the expansion of National Insurance and the creation of the National Health Service.
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There are five types of elections in the United Kingdom: elections to the House of Commons of the United Kingdom, elections to devolved parliaments and assemblies, local elections, mayoral elections, and Police and Crime Commissioner elections. Within each of those categories, there may also be by-elections. Elections are held on Election Day, which is conventionally a Thursday, and under the provisions of the Dissolution and Calling of Parliament Act 2022 the timing of general elections can be held at the discretion of the prime minister during any five-year period. All other types of elections are held after fixed periods, though early elections to the devolved assemblies and parliaments can occur in certain situations. The five electoral systems used are: the single member plurality system (first-past-the-post), the multi-member plurality, the single transferable vote, the additional member system, and the supplementary vote.
The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.
In the United Kingdom, devolution is the Parliament of the United Kingdom's statutory granting of a greater level of self-government to the Scottish Parliament, the Senedd, the Northern Ireland Assembly and the London Assembly and to their associated executive bodies: the Scottish Government, the Welsh Government, the Northern Ireland Executive and in England, the Greater London Authority and combined authorities.
Rates are a tax on property in the United Kingdom used to fund local government. Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989.
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