Abolition of Domestic Rates Etc. (Scotland) Act 1987

Abolition of Domestic Rates Etc. (Scotland) Act 1987
Dates
Parliament of the United Kingdom
Long title	An Act to abolish domestic rates in Scotland; to provide as to the finance of local government in Scotland; and for connected purposes.
Citation	c. 47
Territorial extent	Scotland
Royal assent	15 May 1987
Commencement	1 April 1989 (excluding s. 34) 1 April 1994 (s. 34)
Other legislation
Repealed by	Local Government Finance Act 1992
Status: Amended
Text of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk

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.

It was decided that the poll tax would be implemented in Scotland before the rest of the United Kingdom, and a bill was drafted and put before Parliament in late 1986 with this intention - it was the final major piece of legislation introduced before the election. It received its second reading on 9 December, when it was described by Malcolm Rifkind as a "radical reforming measure".

Two significant amendments were made in response to backbench concerns. Firstly, it was to be implemented in one sweep in 1989, rather than progressively between 1989 and 1992, against the advice of the Scottish Office. The second change was to make each individual liable to the tax responsible for paying rather than designating a single "head of household" in each residence and requiring them to collect for the others.

References

Failure in British government: the politics of the poll tax (pp. 101-104), David Butler, Andrew Adonis & Tony Travers. Oxford University Press, Oxford, 1994. ISBN 0-19-827876-4
Chronological table of the statutes; HMSO, London. 1993. ISBN 0-11-840331-1

United Kingdom legislation

Pre-Parliamentary legislation	List of English statutes Charter of Liberties Magna Carta

Acts of Parliament by states preceding the Kingdom of Great Britain	Acts of the Parliament of England to 1483 1485–1601 1603–1641 Interregnum (1642–1660) 1660–1699 1700–1706 Acts of the Parliament of Scotland

Acts of Parliament of the Kingdom of Great Britain	1707–1719 1720–1739 1740–1759 1760–1779 1780–1800

Acts of the Parliament of Ireland	to 1700 1701–1800

Acts of Parliament of the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland	1801–1819 1820–1839 1840–1859 1860–1879 1880–1899 1900–1919 1920–1939 1940–1959 1960–1979 1980–1999 2000 to date Halsbury's Statutes Legislation.gov.uk Short titles

Church of England measures	List Church of England Assembly (Powers) Act 1919

Legislation of devolved institutions	Acts of the Scottish Parliament List Acts and Measures of the National Assembly for Wales List Acts of the Northern Ireland Assembly List Acts of the Parliament of Northern Ireland List Orders in Council for Northern Ireland List

Orders-in-Council	Order in Council

Secondary legislation	United Kingdom Statutory Instruments Scottish Statutory Instruments Acts of Sederunt Acts of Adjournal

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