In England and Wales the poor rate was a tax on property levied in each parish, which was used to provide poor relief. It was collected under both the Old Poor Law and the New Poor Law. It was absorbed into 'general rate' local taxation in the 1920s, and has continuity with the currently existing Council Tax.
The Poor Relief Act 1601 consolidated earlier poor relief legislation and introduced a system of rating property. [1] The introduction of the poor rate required the authorities, known as a vestry, in each parish to meet once a year to set the poor rate and to appoint an overseer of the poor to collect the rate. The justices of the peace at the quarter sessions had a role in checking the accounts of the poor rate. [2]
The system of rating was subject to reform, such as excluding property outside of the parish in which a rate was paid. [1] Because the poor rate was collected and spent locally within a single parish the notion of settlement was confirmed by the Poor Relief Act 1662 to exclude the poor from other parishes.
The Poor Law Amendment Act 1834 removed responsibility for collection of the poor rate from the parish vestries. The collection of poor rate continued to be organised by parish, now collected by the poor law guardians for the parish. Although parishes were often grouped into unions, each parish could be set a different rate depending on the expenditure.
During the 19th century a number of anomalies in the parish system were corrected, for example where parishes were divided into chapelries each acting much like a distinct parish. The criteria used by the Poor Law Amendment Act 1866 for areas that should form civil parishes was that they set their own poor rate.
The Metropolitan Poor Act 1867 (30 & 31 Vict. c. 6) established a metropolitan poor rate to be collected across the area of the Metropolitan Board of Works. The London (Equalisation of Rates) Act 1894 provided that richer parishes in what was now the County of London would subsidise the poor rate of the less wealthy that had higher expenditure.
The system of rating for the poor rate was used as the basis of other rates, such as the general county rate from 1738.
The separate poor rate was amalgamated with the local district or borough general rate by the Rating and Valuation Act 1925. [3] The role of parishes and guardians in the setting and collection of rates was abolished by 1930. The districts and boroughs became the rating authorities for setting and collecting rates and this has continuity with the current billing authorities that set and collect Council Tax.
Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge, which in turn replaced the domestic rates. Each property is assigned one of eight bands in England and Scotland, or nine bands in Wales, based on property value, and the tax is set as a fixed amount for each band. The higher the band, the higher the tax. Some property is exempt from the tax, and some people are exempt from the tax, while some get a discount.
The English Poor Laws were a system of poor relief in England and Wales that developed out of the codification of late-medieval and Tudor-era laws in 1587–1598. The system continued until the modern welfare state emerged after the Second World War.
Islington was a civil parish and metropolitan borough in London, England. It was an ancient parish within the county of Middlesex, and formed part of The Metropolis from 1855. The parish was transferred to the County of London in 1889 and became a metropolitan borough in 1900. It was amalgamated with the Metropolitan Borough of Finsbury to form the London Borough of Islington in Greater London in 1965.
Local government in England broadly consists of three layers: civil parishes, local authorities, and regional authorities. Every part of England is governed by at least one local authority, but parish councils and regional authorities do not exist everywhere. In addition, there are 31 police and crime commissioners, four police, fire and crime commissioners, and ten national park authorities with local government responsibilities. Local government is not standardised across the country, with the last comprehensive reform taking place in 1974.
In England, a civil parish is a type of administrative parish used for local government. It is a territorial designation which is the lowest tier of local government. Civil parishes can trace their origin to the ancient system of parishes, which for centuries were the principal unit of secular and religious administration in most of England and Wales. Civil and religious parishes were formally split into two types in the 19th century and are now entirely separate. Civil parishes in their modern form came into being through the Local Government Act 1894, which established elected parish councils to take on the secular functions of the parish vestry.
Rates are a type of property tax system in the United Kingdom, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.
A civil parish is a country subdivision, forming the lowest unit of local government in England. There are 104 civil parishes in the ceremonial county of Berkshire, most of the county being parished; Reading is completely unparished; Bracknell Forest, West Berkshire and Wokingham are entirely parished. At the 2001 census, there were 483,882 people living in the 104 parishes, accounting for 60.5 per cent of the county's population.
A vestry was a committee for the local secular and ecclesiastical government of a parish in England, Wales and some English colonies, which originally met in the vestry or sacristy of the parish church, and consequently became known colloquially as the "vestry". At their height, the vestries were the only form of local government in many places and spent nearly one-fifth of the budget of the British government. They were stripped of their secular functions in 1894 and were abolished in 1921.
The Poor Law Amendment Act 1834 (PLAA) known widely as the New Poor Law, was an Act of the Parliament of the United Kingdom passed by the Whig government of Earl Grey denying the right of the poor to subsistence. It completely replaced earlier legislation based on the Poor Relief Act 1601 and attempted to fundamentally change the poverty relief system in England and Wales. It resulted from the 1832 Royal Commission into the Operation of the Poor Laws, which included Edwin Chadwick, John Bird Sumner and Nassau William Senior. Chadwick was dissatisfied with the law that resulted from his report. The Act was passed two years after the Representation of the People Act 1832 which extended the franchise to middle-class men. Some historians have argued that this was a major factor in the PLAA being passed.
A poor law union was a geographical territory, and early local government unit, in Great Britain and Ireland.
Business rates in England, or non-domestic rates, are a tax on the occupation of non-domestic property. Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Vagabonds Act 1572 and superseded by the Poor Relief Act 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland but as an amendment to the existing system, which had evolved separately to that in the rest of Great Britain. Since the establishment in 1997 of a Welsh Assembly able to pass legislation, the English and Welsh systems have been able to diverge. In 2015, business rates for Wales were devolved.
The Poor Relief Act 1601 was an Act of the Parliament of England. The Act for the Relief of the Poor 1601, popularly known as the Elizabethan Poor Law, "43rd Elizabeth" or the Old Poor Law was passed in 1601 and created a poor law system for England and Wales.
In English and British history, poor relief refers to government and ecclesiastical action to relieve poverty. Over the centuries, various authorities have needed to decide whose poverty deserves relief and also who should bear the cost of helping the poor. Alongside ever-changing attitudes towards poverty, many methods have been attempted to answer these questions. Since the early 16th century legislation on poverty enacted by the Parliament of England, poor relief has developed from being little more than a systematic means of punishment into a complex system of government-funded support and protection, especially following the creation in the 1940s of the welfare state.
Taxes in India are levied by the Central Government and the State Governments by virtue of powers conferred to them from the Constitution of India. Some minor taxes are also levied by the local authorities such as the Municipality.
Hackney London Borough Council is the local government authority for the London Borough of Hackney, London, England, one of 32 London borough councils. The council is unusual in the United Kingdom local government system in that its executive function is controlled by a directly elected mayor of Hackney, most recently Philip Glanville of the Labour Party. Hackney comprises 19 wards, each electing three councillors. Following the May 2018 election, Hackney London Borough Council consists of 52 Labour Party councillors and five Conservative Party councillors. The council was created by the London Government Act 1963 whereby it replaced three local authorities: Hackney Metropolitan Borough Council, Shoreditch Metropolitan Borough Council and Stoke Newington Metropolitan Borough Council.
Islington London Borough Council serves as the local authority for the London Borough of Islington located in Greater London, England. This council was established under the London Government Act 1963 and took over the roles of two previous local authorities: Finsbury Metropolitan Borough Council and Islington Metropolitan Borough Council.
The Scottish poor laws were the statutes concerning poor relief passed in Scotland between 1579 and 1929. Scotland had a different poor law system to England and the workings of the Scottish laws differed greatly to the Poor Law Amendment Act 1834 which applied in England and Wales.
Kensington and Chelsea London Borough Council is the local authority for the Royal Borough of Kensington and Chelsea in Greater London, England. It is a London borough council, one of 32 in the United Kingdom capital of London. Kensington and Chelsea is divided into 18 wards, each electing either two or three councillors. The council was created by the London Government Act 1963 and replaced two local authorities: Kensington Metropolitan Borough Council and Chelsea Metropolitan Borough Council.
Hammersmith and Fulham London Borough Council is the local authority for the London Borough of Hammersmith and Fulham in Greater London, England. It is a London borough council, one of 32 in the United Kingdom capital of London. Hammersmith and Fulham is divided into 21 wards, electing a total of 50 councillors. The council was created by the London Government Act 1963 as the Hammersmith London Borough Council and replaced two local authorities: Hammersmith Metropolitan Borough Council and Fulham Metropolitan Borough Council. The council was renamed on 1 January 1980.
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.
Poor laws of the British Isles | ||
|---|---|---|
| Poor laws by territory |  Nantwich workhouse | |
| Old Poor Law | ||
| Relief systems | ||
| New Poor Law | ||
| Changes after 1834 | ||
| Decline and abolition | ||
| Other | ||