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Community Charge

Briefing which finds that poll tax debts of up to 18 years are still being pursued in Scotland. 

The Community Charge (or poll tax) was introduced into Scotland in April 1989, and in England and Wales one year later. Although replaced by council tax in 1993, the unique Scottish collection system means that community charge arrears are still being collected up to eighteen years later.

Publication date
December 2007
Publication type
Number of pages