Local Government Finance Act 1988

The Local Government Finance Act 1988 introduced significant reforms to local taxation in the United Kingdom (except Northern Ireland). The old systems of rates were replaced by the Community Charge (for individuals) and business rates (for businesses). The Community Charge was extremely unpopular, leading to the poll tax riots of 1990,[1] and contributing to the resignation of Margaret Thatcher as Prime Minister later that year.[2]

Local Government Finance Act 1988

Parliament of the United Kingdom
Long title	An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.
Citation	1988 Chapter 41
Territorial extent	UK, except Northern Ireland
Dates
Royal assent	29 July 1988
Commencement	1 April 1989
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

The sections of the Act pertaining to the Community Charge were repealed by the Local Government Finance Act 1992, which introduced the new Council Tax as a replacement from 1993.