The main problem with the C.Tax is that it is a tax, that takes no account of the ability to pay. Its just the old Rates, with another name. Pensioners with very little money coming in, still have to pay, although this is taken care of by giving them Housing Benefit, and then taking it away again.
The Tories introduced the Poll Tax in Scotland in 1989, and then in England and Wales in 1990. Its basic principle, that every adult should pay something towards providing for local services seemed to make some sense, but it was fatally flawed, as people with no income still had to pay 20% of the full charge. Huge problems were soon encountered in Scotland but the Tories still pressed on to implement it in England and Wales. It finally collapsed until the sheer weight of numbers of people refusing to pay.
In November 1990, South Yorkshire police said they were planning to refuse to arrest poll tax defaulters even when instructed to by the courts because it would be "physically impossible for the police because of the large number of defaulters"
A rarely mentioned effect of the Poll Tax may have been the unexpected Tory victory in 1992, coming about because there were huge numbers of people not registered to vote, as this would have led them to liable to the Poll Tax.
All in all, the Poll Tax was a brave attempt to deal with the perennial problem of local government financing, but was formulated and administered in such a cack-handed way that it was doomed to failure from the start. It was a complete Horlicks, which is why John Major did away with it as soon as he possibly could.
Its all here :::
http://en.wikipedia.org/wiki/Community_Charge