Local Government Finance Act 1988

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.

The sections of the Act pertaining to the Community Charge were repealed by the Local Government Finance Act 1992, which introduced the new Council Tax as a replacement from 1993.