Poor rate

InEngland and Walesthepoor ratewas a tax on property levied in each parish, which was used to providepoor relief.It was collected under both theOld Poor Lawand theNew Poor Law.It was absorbed into 'general rate' local taxation in the 1920s, and has continuity with the currently existingCouncil Tax.

A 1928/29 local taxes bill from theCity of Chichestershowing a levy for the Poor Rate.

Introduction

ThePoor Relief Act 1601consolidated earlier poor relief legislation and introduced a system of rating property.The introduction of the poor rate required the authorities, known as avestry,in each parish to meet once a year to set the poor rate and to appoint anoverseer of the poorto collect the rate. Thejustices of the peaceat thequarter sessionshad a role in checking the accounts of the poor rate.

Reform

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

ThePoor Law Amendment Act 1834removed responsibility for collection of the poor rate from the parish vestries. The collection of poor rate continued to be organised by parish, now collected by thepoor law guardiansfor 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 thePoor Law Amendment Act 1866for areas that should formcivil parisheswas that they set their own poor rate.

London

TheMetropolitan Poor Act 1867(30 & 31 Vict.c. 6) established a metropolitan poor rate to be collected across the area of theMetropolitan Board of Works.TheLondon (Equalisation of Rates) Act 1894provided that richer parishes in what was now theCounty of Londonwould 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 theRating and Valuation Act 1925(15 & 16 Geo. 5.c. 90).The role of parishes and guardians in the setting and collection of rates was abolished by 1930. The districts and boroughs became therating authoritiesfor setting and collecting rates and this has continuity with the currentbilling authoritiesthat set and collectCouncil Tax.