Abolition of Domestic Rates Etc. (Scotland) Act 1987 (original) (raw)

The Abolition of Domestic Rates Etc. (Scotland) Act 1987 (1987 c. 47) was an Act of Parliament 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" -also 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.