In 1989-90 a regressive local tax, the Community Charge or poll tax as
it became known, was introduced by the Conservative government. Its i
mplementation was met by widespread sometimes violent protest, and a s
ystematic campaign of non-payment. In response the tax was replaced by
the more progressive Council Tax. This paper considers the nature of
the anti-poll tax protest. Its social base, forms of organisation and
tactics are considered in relation to theoretical debates about new so
cial movements and poor people's movements.