Poor rate

It was absorbed into 'general rate' local taxation in the 1920s, and has continuity with the currently existing Council Tax.

The justices of the peace at the quarter sessions had a role in checking the accounts of the poor rate.

The London (Equalisation of Rates) Act 1894 provided that richer parishes in what was now the County of London would subsidise the poor rate of the less wealthy that had higher expenditure.

[3] The role of parishes and guardians in the setting and collection of rates was abolished by 1930.

The districts and boroughs became the rating authorities for setting and collecting rates and this has continuity with the current billing authorities that set and collect Council Tax.