In 1989–90 a regressive local tax, the Community Charge or poll tax as it became known, was introduced by the Conservative government. Its implementation was met by widespread sometimes violent protest, and a systematic campaign of non-payment. In response the tax Was replaced by the more progressive Council Tax. This paper considers the nature of the anti-poll tax protest. Its social base, forms of organisation and tactics are considered in relation to theoretical debates about new social movements and poor people's movements.
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