Known as the Community Charge, the poll tax introduced into Scotland in 1989 was a precursor to introducing a similar action to all of Britain. The failure of the tax, however, kept this from happening, but not without exploiting and angering the Scottish first.

The Community Charge was a flat tax all citizens in Scotland had to pay regardless of income or property holdings. Based on voter polls, the charge replaced old rates one year before applying the change in England. Prime Minister Margaret Thatcher was a big supporter of the charge, going along with advisers' suggestions that implementing it in Scotland was a good way to test it.

Anti-poll-tax groups emerged throughout Scotland and held public demonstrations to protest the charge. In March 1990, rioters in London - where the tax enforcement would occur the following week - caused £400,000 worth of damage as 100,000 demonstrators fought against the charge. The government suspended the tax in November after Margaret Thatcher resigned from her position. Her successor, John Major, fully repealed the tax.