n [pl]
a tax which was formerly paid in Britain by owners of houses and businesses and used to provide money for local services. Rates on houses were replaced in 1989–90 by the ➡ note at community charge, also known as the poll tax, which taxed everyone registered to vote in a particular area. This was very unpopular and caused widespread protests until it was itself replaced in 1993 by the council tax, a compromise between the rates and the poll tax.
➡ note at local government.

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Universalium. 2010.

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