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Development In The United Kingdom

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  • Colin Farrington

Abstract

The United Kingdom abolished domestic property taxation, the major autonomous revenue source for local authorities, in 1989 (Scotland) and 1990 (England and Wales). The introduction of a flat rate personal charge (called by the Government ‘the community charge’ and by its opponents ‘the poll tax’) aroused huge political controversy. The choice of a substitute tax, to operate from 1993, and based at least partly on property, was one of the major domestic issues in the recent General Parliamentary Election. This paper examines the background to the abolition of domestic property taxation and why it was such a key political issue, explains why the “community charge†failed and describes the immediate prospects.

Suggested Citation

  • Colin Farrington, 1992. "Development In The United Kingdom," Review of Urban & Regional Development Studies, Wiley Blackwell, vol. 4(2), pages 179-192, July.
    • Handle: RePEc:bla:revurb:v:4:y:1992:i:2:p:179-192
    DOI: 10.1111/j.1467-940X.1992.tb00041.x
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