|Long title||An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.|
|Citation||1988 Chapter 41|
|Territorial extent||UK, except Northern Ireland|
|Royal assent||29 July 1988|
|Commencement||1 April 1989|
|Text of statute as originally enacted|
|Revised text of statute as amended|
The Local Government Finance Act 1988 introduced significant reforms to local taxation in the United Kingdom (except Northern Ireland). The old systems of rates were replaced by the Community Charge (for individuals) and business rates (for businesses). The Community Charge was extremely unpopular, leading to the poll tax riots of 1990, and contributing to the resignation of Margaret Thatcher as Prime Minister later that year.
- Text of the Local Government Finance Act 1988 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.