Local Government Finance Act, 1988

The "Local Government Finance Act 1988" brings about revolutionary change in liability to pay for local government in England and Wales. It abolishes, from April 1990, the whole existing system of rates on domestic properties, and introduces instead the community charge (the pole tax). Every adult must contribute equally to the cost of local government services in the area where they live. Some are wholly exempt from the charge; others may be entitled to rebates for all or part of it. In addition to the "personal" community charge, the Act introduces a new "standard" charge (intended principally to tax second-home owners) and a "collective" charge (a collection device for certain multi-occupied premises). The annotations to this Act provide a clear and detailed guide through this complex legislation.