1 The council tax replaces the poll tax next April.

2 A regressive tax, like the poll tax, takes proportionately more of a poor person's income.

3 The poll tax was a creature of the Government.

4 Ministers believed it was vital to dump the poll tax before the election.

5 The poll tax was a very unpopular form of taxation.

6 Are you better off paying your poll tax?

7 The poll tax has been a social, political and economic disaster of historic proportions.

8 Mr Alton said that the poll tax meant many people had dodged electoral registers in a bid to avoid payment.

9 Remember, they are poll tax payers, too, and the parks should not be closed to them.

10 First under the poll tax and now under the council tax, central control has replaced local democracy in determining spending.

11 People who have a second property may also be liable for the Standard Community Charge/Poll Tax.

12 We will abolish the poll tax Labour will abolish the poll tax immediately.

13 The poll tax will increase the numbers eligible for housing benefit.

14 The community charge or poll tax is open to two major criticisms.

15 We already have files on people's tax details, mortgages and poll tax.

16 It was violation of the ability-to-pay principle that caused much of the public hostility to the poll tax.

17 Domestic rates will be abolished and in their place local authorities will levy a poll tax.

18 Their refusal to curtail spending plans and to increase the burden on poll tax payers is expected.

19 The one redress any of the members of this group have is to try not to appear on the poll tax register.

20 The council tax will retain the most objectionable parts of the poll tax - the head count tax on the individual.

21 It was used to justify the introduction of the poll tax and to justify breaking up metropolitan counties.

22 New charge: Gateshead Council is being recommended to approve a new poll tax of ￡271.

23 These are also designed with an eye to reassuring those who did well out of the switch from rates to poll tax.

24 The right hon. Gentleman was a keen supporter of the poll tax.

25 I had borrowed one of Norris's big paramilitary-style fawn shirts to wear as a jacket over my anti Poll Tax T-shirt.

26 Originally, the Government's intention was to keep the compiling of the electoral register separate from the poll tax register.

27 The fact is that Labour wants to keep the poll tax so that it can attack us with it.

28 Local Government is in a state of low morale and near collapse because of the poll tax.

29 I urge all Opposition Members who have not paid their poll tax to do so without delay.

30 Two of my constituents, Mr. and Mrs. Bellis, were sent to prison because they did not pay the poll tax.

1 The council tax replaces the poll tax next April.

2 A regressive tax, like the poll tax, takes proportionately more of a poor person's income.

31 The authors give warning that the Government has drawn the wrong conclusions from its experience of the poll tax.

32 Show that the majority voting equilibrium with a poll tax is such that, where Y m is the median pre-tax income.

33 To its opponents, however, the poll tax will reduce civil liberties and widen the gap between rich and poor.

34 The Government have moved away from their view that everybody should pay the poll tax and are making some amends.

35 Why should abolition not apply to the poll tax during what are allegedly its last two years?

36 The poll tax, he said, is central to change and to improving the inner cities.

37 Some women may wish to pay the Poll Tax bill of another member of the family.

38 If you fall into this category and have a low income, you may be entitled to Poll Tax Benefit.

39 Mr. Tony Banks Action was taken on the poll tax.

40 That was so even before the introduction of poll tax.

41 The extra cash, however,() will only partly soften the impact of the introduction of the poll tax next year.

42 He was the leader of the Labour controlled council which came into conflict with the the Government over poll tax last year.

43 We residents and poll tax payers of Everton have to endure little or no street lighting at all.

44 The lack of accountability was the reason which drove the Government to introduce the poll tax.

45 Pay up: Poll Tax payers in Middlesbrough will begin to receive their accounts today.

46 However, many people are living in abject poverty because of the poll tax.

47 The bill was almost three times the amount of her last poll tax demand.

48 The cash was promised to local authorities in last year's budget to ease the impact of poll tax bills.

49 They criticise the poll tax, but when they were in office the rates went through the roof.

50 Avoiding the poll tax will be costly in terms of universal political citizenship.

51 I welcome the Secretary of State's announcement that the poll tax compensation of ￡700 million will not be clawed back.

52 I sought a mandate from my constituents to oppose the poll tax and made it plain exactly what I would do.

53 She'd been summoned there for refusing to pay a poll tax surcharge of ￡14.52.

54 The arrangements announced yesterday to ease the introduction of the poll tax are symptomatic of a less rigorous approach.

55 The poll tax has been a nightmare which shows no sign of ending.

56 It will be an interim attempt to be seen to be doing something to replace the discredited poll tax.

57 Not surprisingly, there was enormous backbench pressure on the leadership either to amend the poll tax or to cushion its impact.

58 Is it not true that the Government want to divert that money to keep down the poll tax in Wandsworth and Westminster?

59 Senior Tories pressed Michael Heseltine, the environment secretary, to discuss radical changes to the poll tax.

60 Poll tax evasion is thought to be the main reason for the falling numbers.

61 And he identified poll tax dodgers as part of the problem.

62 The council tax Bill exists because the poll tax was the disaster that so many hon. Members said it would be.

63 The Conservatives introduced the poll tax and made a mess of implementing it.

64 The same applies to much else that languishes in this tax as an alternative to the ill-fated poll tax.

65 Faced with the poll tax, most of its modern citizenry have sounded distinctly unphilosophical these past few weeks.

66 Alas, the poll tax will linger on, in less expensive form, until April 1993.

67 There would be no reason to have introduced the poll tax and no reason for another arbitrary and unfair property tax.

68 It is no wonder that local government finance officers regard the poll tax as a financial nightmare.

69 I am interested in whether the police national computer is linked with poll tax registers, electoral rolls and telephone numbers.

70 While it was not the sole cause of this, the poll tax was undoubtably the most important single factor.

71 The Bill perpetuates all the anomalies, unfairness, regional variations and bureaucracy that made the poll tax unpopular.

72 A number of women with no income have been sent to prison because they were unable to pay the poll tax.

73 The abolition of the poll tax is widely welcomed until we consider what will replace it - simply more of the same.

74 Paul finds his mind is wandering, thinking about the poll tax program again.

75 Changes in community care were recently postponed because they would add to Poll Tax charges.

76 If you are currently receiving a Rate rebate you will automatically be assessed for Poll Tax Benefit.

77 Even the Tories saw that the country would not stand for the Mad Woman's poll tax and ditched it.

78 This included the poll tax and changes in health provision, unemployment and housing benefits and education.

79 Commentators instead emphasize that the poll tax is ultimately concerned with reducing local government revenue.

80 A large number of people seem to share the Prime Minister's belief that the poll tax is already abolished.

81 Less than four years ago, the House debated the Second Reading of the poll tax bill.

82 Of course not; at that stage, they were still clinging to the poll tax.

83 The poll tax cut across this, with its concept of a universal obligation.

84 The total is then distributed among local authorities on the basis of the number of people listed on the Poll Tax register.

85 There will be a lot of losers in changing from the poll tax, which will make the new tax unpopular too.

86 One way of preparing to evade the poll tax is therefore to disappear from the electoral roll.

87 A company which refused to make attachment of earnings deductions against one poll tax offender, was fined ￡200 by magistrates.

88 The main Bill scraps the poll tax and provides local finance through the establishment of a new council tax.

89 He claimed he was inside for not paying his poll tax.

90 Many of those anomalies were identified by my colleagues at the very outset of the poll tax escapade.

91 Both the Poll Tax and the Business rate come into force on 1st April 1990.

92 In 1990 the unpopularity of the poll tax made even that levy politically unacceptable.

93 How very lucky they are that, as poll tax payers, they do have lights.

94 At least for the moment, the Conservative government has wrecked its popularity by pursuing misconceived projects such as the poll tax.

95 Langbaurgh's budget has been limited to ￡16.5m which will mean a reduction in poll tax bills of ￡18 a head.

96 What must be most worrying for Michael Fallon's campaign team is the poll tax factor.

97 Because of the threat of poll tax capping this year, it was compelled to cut ￡5 million from its budget.

98 We have the poll tax because there is no such thing as the sovereignty of Parliament.

99 The poll tax registers, unlike the electoral registers, are updated monthly.

100 What should replace the poll tax -; should the citizens not decide?

101 Like the poll tax( ), this property tax is deeply flawed.

102 The council says the withholding of poll tax payments and industrial action by treasury staff have made it difficult to collect money.

103 Labour's opinion poll lead slipped into single figures as the worst effects of the poll tax wore off.

104 Surely all poll tax cases should be stopped until the matter has been sorted out.

105 The poll tax disaster should surely put us on our guard.

106 But the Government has provided compensation allowances in income support payments equal to the average poll tax bill in each council area.

107 Just as the poll tax impost jarred on an historically raw nerve, so will the ban on fox-hunting.

108 I served on the Committee that dealt with the poll tax legislation.

109 If it were abolished, administration of the poll tax system would be easier.

110 He has also opposed the imprisonment of those unable to pay their poll tax.

111 They also got a new source of money, the council tax, to replace Mrs Thatcher's hated poll tax.

112 Like the poll tax, the consequences will be a scandal.

113 In many ways, the poll tax embodies the attitude which dismisses our interdependence, and therefore our obligations towards each other.

114 Like the poll tax, the council tax would also take account of the number of adults in each household.

115 The importance of the head count element in the property poll tax is most clearly shown in the proposals for the discounts.

116 With one bound, he was ... John Major has escaped the toils of the poll tax.

117 He has opposed the poll tax in its original form, discrimination against homosexuals and capital punishment.

118 Whereas rates were levied on property, the poll tax will be levied on individuals.

119 The local authority borrowing requirement fell to ￡1.8 billion last year from ￡3.4 billion, suggesting higher poll tax receipts.

120 Darlington council has a sophisticated computer system to cope with the poll tax process.

121 Because the Government and Conservative Members supported the poll tax, local authority meat inspection is in difficulty.

122 His brief will include homelessness and the replacement for the poll tax.

123 They did not consider the introduction of a poll tax in their review of sources of local taxation.

124 Poll tax dodgers know the system will be scrapped in April and replaced by the Council Tax.

125 Another feature that will survive from the poll tax is joint and several liability.

126 He proposed an amendment to the poll tax to take account of ability to pay and split the Conservative Party in 1988.

127 Mr Clark says his department will be collecting poll tax arrears for years to come.

128 You don't have to pay ( a poll tax ) to vote.

129 Dutch soldiers tracked down the Chinese without handing in the poll tax day and night both in the farmland and residential area.

130 Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

131 The crowd chanted "No Poll Tax", a reference to the government's new local taxation system.

132 Many Southern states adopted a poll tax in the late 1800 s.