The Poll Tax and Extra-Parliamentary Opposition (AQA A-Level History): Revision Notes
The Poll Tax and Extra-Parliamentary Opposition
Background to the policy
Before 1989-90, local property taxation in Britain took the form of 'rates'. Homeowners experienced the rates as a direct payment, whereas tenants paid indirectly through their rent. Conservative voters often saw the rates as particularly burdensome, and homeowners were often Conservative voters, making the longstanding dislike for the rates politically important to the Thatcher government.
The rates system had several features that troubled the government. Millions of people contributed nothing directly to local government costs (tenants paying indirectly through rent). At the same time, turnout at local elections remained very low, raising questions about the democratic status of elected local councillors who wielded control over spending decisions.
The Thatcher government's concern about low voter turnout in local elections reflected a broader ideological position: that those who paid taxes should have direct accountability over how those taxes were spent. This principle would drive the development of the poll tax policy.
The Thatcher government believed that a universal local tax would remove the perceived injustice of the rates system and encourage greater voter participation in local elections, thereby making local authorities more accountable for their actions. This proposal formed part of the 1987 election manifesto. In the background was the perceived weakness of the parliamentary Labour Party at this time. Labour local authorities were becoming increasingly prominent in opposing government actions, a conflict that led to the government abolishing the Greater London Council in 1986.
Introduction of the poll tax
Poll tax refers to a flat-rate charge paid by every adult, based on a 'head count' rather than property value. The term derives from an old-fashioned word for 'head'. Officially named the Community Charge, the new tax was introduced in Scotland in 1989, then in England and Wales in 1990. It was never introduced in Northern Ireland. The responsibility for driving the policy rested with Michael Portillo. Even official government publications were compelled to use the term 'poll tax' to ensure public understanding of what was being explained.
The decision to introduce the poll tax in Scotland first, a year before England and Wales, would prove particularly significant. Scotland became a testing ground for the policy, and the immediate unpopularity there should have served as a warning to the government. This staggered implementation meant Scottish voters bore the brunt of an unpopular policy earlier than voters elsewhere in Britain.
Problems with the poll tax
The poll tax proved to be a political disaster for the government for six main reasons:
- Like the rates, the poll tax depended on people remaining in one location long enough for collection. However, tenants change address more frequently than householders, making them harder to locate and tax. This created particular difficulties for local authorities with large numbers of students.
- A campaign of non-compliance developed, with large numbers of people refusing to pay or deliberately delaying payment. This put numerous cases before the law courts, and a small number of people went to prison for non-payment.
- The administrative burden created by attempting to locate non-payers and enforce payment grew substantially, and the costs of implementing the tax increased accordingly.
- The transition from rates to poll tax meant that large numbers of people who had not previously paid rates (or had not noticed themselves paying) now faced a local tax. No one welcomed seeing a new and additional tax imposed upon them.
- Despite government efforts to make the tax lower for poorer people and higher for wealthier ones, the tax was widely perceived as unfair compared to income tax. The poll tax was a universal flat-rate tax rather than one based on ability to pay in proportion to income.
- The poll tax turned out to be, on average, much higher than predicted.
The perception of unfairness was perhaps the most damaging aspect of the poll tax. While income tax operates on a progressive principle (those earning more pay proportionally more), the poll tax meant that a millionaire and an unemployed person in the same area would pay the same amount. This violated widely-held notions of tax fairness and social justice.
The perception that the tax was unfair fed into broader criticism of the government as being socially unjust.
This perception was compounded by the fact that the poll tax came after earlier decisions to reduce income tax and increase VAT, creating the belief (not unjustified) that wealthy people now paid less tax whilst poor people paid more.
Opposition and consequences
Campaigning against the poll tax led to demonstrations, some of which became riotous. In March 1990 an estimated 200,000 people attended a demonstration in London's Trafalgar Square. During the disorder, police charged the crowd with batons. Fighting erupted, and more than 100 police officers required treatment for injuries of various kinds.
The Trafalgar Square Riot: March 31, 1990
What began as a peaceful demonstration against the poll tax escalated into one of the most serious civil disturbances in modern London history:
- Start: Approximately 200,000 protesters gathered for a peaceful rally
- Escalation: Tensions rose between protesters and police throughout the afternoon
- Violence: Police charged with batons; protesters responded with missiles and attacks on property
- Casualties: Over 100 police officers injured, along with numerous protesters
- Aftermath: Hundreds arrested, extensive property damage in central London
The riot demonstrated the depth of public anger about the poll tax and shocked both politicians and the public with its scale and violence.
The controversy surrounding the poll tax formed one element in Michael Heseltine's decision to challenge Thatcher for leadership of the Conservative Party in November 1990. He did not defeat her, but his challenge commanded sufficient support for her to be forced to resign.
Under Thatcher's successor John Major, the poll tax was replaced by the council tax, a local tax introduced in 1993 that represented a reformed version of the rates system based on property value.
Extra-parliamentary opposition
Because of the perceived weakness of opposition within parliament during this period, extra-parliamentary opposition (opposition organised outside the formal structures of Parliament) acquired additional importance.
Anti-nuclear campaigns
During the 1980s a new theory of nuclear warfare developed, and a new generation of nuclear weapons arrived in Britain. The intention was that, should a nuclear conflict begin, NATO would be able to strike first in such a way as to prevent (or render ineffective) any Warsaw Pact response.
The Campaign for Nuclear Disarmament (CND) saw its membership increase. The minority that supported unilateralism (the policy of Britain unilaterally giving up nuclear weapons) grew larger. Hostility to the new generation of weapons actually became a majority view. Annual demonstrations now attracted a quarter of a million people.
The growth of CND during the 1980s represented a significant shift in public opinion about nuclear weapons. The new generation of weapons, particularly cruise missiles stationed at bases like Greenham Common, were seen as more aggressive and destabilizing than earlier defensive systems. This transformed nuclear disarmament from a minority cause into a mainstream concern.
Large numbers of people participated in non-violent direct action, accepting arrest peacefully. Magistrates' courts found increasing numbers of ordinary people appearing before them, some of whom lived for extended periods in semi-permanent residential peace camps, usually located close to the entrance of a military base. These camps attracted substantial news coverage.
Section 28
Section 28 of the 1988 Local Government Act stated that local authorities should neither 'promote homosexuality' nor allow schools to teach 'the acceptability of homosexuality as a pretended family relationship'. Going against the post-war tendency towards steady liberalisation (a process whereby over time tolerance increases of differences in behaviour patterns and personal choices) regarding human relationships, this represented a response to the willingness of the Labour-run Greater London Council to provide loans or grants to gay and lesbian groups. In addition, schools had begun to adopt policies towards homosexuality modelled on those concerning race and gender.
Section 28 represented a significant reversal of the trend towards greater social liberalism in Britain. It was the first legislation since the 1967 partial decriminalization of homosexuality to explicitly discriminate against LGBTQ+ people. The vague wording of "promote homosexuality" created uncertainty in schools and local authorities, often leading to over-cautious interpretation that went beyond the law's actual requirements.
New campaigning groups were established in response, including Stonewall, whilst the existing Gay Pride rallies saw an increase in attendance numbers.
People's March for Jobs
In 1981 unemployed people walked from Liverpool to London, where a rally took place outside the GLC and the marchers lobbied MPs in parliament. A 1983 demonstration began in Glasgow and also ended with a rally in London. Thousands attended, though not the hundreds of thousands the organisers had hoped for. These marches were designed to be compared with the Jarrow Hunger Marchers who, in 1936, had similarly walked from an area of high unemployment (the north of England) to London, to draw attention to their situation.
The deliberate invocation of the Jarrow tradition was significant. The 1936 Jarrow March had become an iconic symbol of dignified protest against unemployment during the Great Depression. By consciously echoing this historical precedent, organizers sought to place 1980s unemployment within a longer tradition of working-class protest and to claim moral authority for their cause.
Faith in the City
Despite criticism that it was the 'Tory party at prayer', the Church of England came into conflict with the Thatcher government more than once.
Following the Falklands War in 1982, a service of celebration in London's St Paul's Cathedral avoided triumphalism. Archbishop of Canterbury Robert Runcie told the congregation that 'people are mourning on both sides of this conflict'. Displeased with the decision not to include Onward Christian Soldiers in the service, the Dean of St Paul's explained that the Argentinian forces were also Christian soldiers.
In 1985, Faith in the City was published as a report on urban life, drawing attention to the consequences of unemployment, poor housing, inadequate educational and social services, and racism. Its subtitle declared that this was 'a call to action by church and nation'. The report explicitly examined both spiritual and economic poverty, requiring a response from both church and government.
Faith in the City's Impact
The hostile Conservative response only increased the report's prominence. Faith in the City was discussed in countless newspapers and news programmes. Politicians had failed to understand that a church is not a social club of well-behaved people.
The report challenged the government's claim that economic policies were working for all sectors of society. By documenting the reality of life in Britain's inner cities, the Church provided evidence-based criticism that was difficult to dismiss as merely political opposition.
Historiography: Peter Clarke
Peter Clarke, in reviewing Thatcher's achievements, balances different perspectives but concludes:
Peter Clarke's Assessment
"Thatcher achieved her victories at a terrible cost, usually borne by others. By any test, from statistical surveys of relative incomes to the striking reappearance of beggars on the street, Britain became a more unequal society."
This interpretation emphasises the social costs of Thatcherite policies, particularly the impact of inequality on British society during this period. Clarke's observation about the reappearance of beggars is particularly striking, suggesting that social problems thought to belong to an earlier era had returned to Britain's streets.
Remember!
Key Points to Remember:
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The poll tax replaced the rates system in 1989-90 but proved a political disaster due to widespread non-compliance, administrative costs, and perceptions of unfairness that contributed to Thatcher's downfall.
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Extra-parliamentary opposition became particularly important during the 1980s as traditional parliamentary opposition through trade unions had been weakened.
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Opposition took various forms: anti-nuclear protests attracting 250,000 demonstrators, Section 28 protests defending LGBTQ+ rights, unemployment marches recalling the Jarrow tradition, and Church criticism through Faith in the City.
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The March 1990 Trafalgar Square riot, involving 200,000 protesters and resulting in over 100 injured police officers, demonstrated the strength of popular anger against the poll tax.
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Michael Heseltine's leadership challenge in November 1990, partly motivated by poll tax controversy, forced Thatcher's resignation, and John Major replaced the poll tax with the council tax in 1993.