The community charge

Macnair, H.S.A.

The community charge - 1988 - Taxation 122(3170) 14 October 1988, 25-27(3) .

Reviews the basic principles of the poll tax which will be chargeable from 1 April 1990 on a day-to-day basis. Explains who will be liable to pay, clarifying the position of persons over 18 who are undertaking a full-time education course. Illustrates with examples. Concludes with a summary of those persons who will be exempt from the charges.


COLLECTIVE CHARGE
COMMUNITY CHARGE
DOMESTIC RATES
PERSONAL CHARGE
SECOND HOMES
STANDARD CHARGE
STUDENTS