Initially called the Community Charge, the so-called Poll Tax was intended to be a much fairer way of raising local revenue than the old rates system because it was levied against individuals instead of properties. This meant that everyone paid instead of just property owners.
On the face of it, this was a good idea; local authorities would be pressured into controlling their spending because everyone would be affected by it.
Unfortunately, the desire to punish high spending local authorities too quickly and too punitively by what was perceived by many as disproportionate direct grant support backfired spectacularly. The culmination of widespread opposition resulted in the riots, and ultimately the downfall of Mrs Thatcher.
I still think the idea was a good one, and with a more careful and extended transition phase would probably have worked. It would have extended spending responsibility right down to the lowest rungs of the social ladder, ensuring that people got what they paid for.
As it is, it would be a very brave government that decided to try it again any time soon.
I suffered greatly from the poll tax.
I had just bought my own house and it was a financial struggle but I had taken into account the bills I would have to pay and thought I could afford to live.
The rates on my type of house were the lowest rates there were other than being on benefits and getting rate rebates. Terraced houses had lower rateable values even than one-bed council flats.
Then along came the poll tax and my rates bills went up hugely to become the new poll tax. It was a very large extra amount to find each month.
In principle it was a good idea, and there was no complete get out even people on benefits had to pay something. But the financial leap for those at the bottom of the housing scale was just too much.