Poor rate

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A 1928/29 local taxes bill from the City of Chichester showing a levy for the Poor Rate.

In

New Poor Law. It was absorbed into 'general rate' local taxation in the 1920s, and has continuity with the currently existing Council Tax
.

Introduction

The

quarter sessions had a role in checking the accounts of the poor rate.[2]

Reform

The system of rating was subject to reform, such as excluding property outside of the parish in which a rate was paid.[1] Because the poor rate was collected and spent locally within a single parish the notion of settlement was confirmed by the Poor Relief Act 1662 to exclude the poor from other parishes.

The

poor law guardians
for the parish. Although parishes were often grouped into unions, each parish could be set a different rate depending on the expenditure.

During the 19th century a number of anomalies in the parish system were corrected, for example where parishes were divided into chapelries each acting much like a distinct parish. The criteria used by the

civil parishes
was that they set their own poor rate.

London

The

30 & 31 Vict. c. 6) established a metropolitan poor rate to be collected across the area of the Metropolitan Board of Works. The London (Equalisation of Rates) Act 1894 provided that richer parishes in what was now the County of London
would subsidise the poor rate of the less wealthy that had higher expenditure.

Abolition

The system of rating for the poor rate was used as the basis of other rates, such as the general county rate from 1738.

The separate poor rate was amalgamated with the local district or borough general rate by the

15 & 16 Geo. 5. c. 90).[3] The role of parishes and guardians in the setting and collection of rates was abolished by 1930. The districts and boroughs became the rating authorities for setting and collecting rates and this has continuity with the current billing authorities that set and collect Council Tax
.

References