A UK system of local taxation introduced in 1990 for England and Wales (1989 for Scotland). It consisted of a flat rate charge per adult inhabitant of each local authority, with some exemptions, for example the disabled, and lower rates for low income earners. This tax, nicknamed the poll tax by its opponents, proved to be unpopular and difficult to collect, and was replaced in 1993 by the council tax, based largely on property values.