HC Deb 08 July 1991 vol 194 c245W
Mr. Cohen

To ask the Prime Minister why he decided to require local authorities when setting their poll tax levels to cover the cost of unpaid poll tax bills; and if he has any plans to change this requirement.

The Prime Minister

As part of its budgetary process and in line with proper accounting practice, every local authority has to estimate the level of non-recoverable charges for the forthcoming year and then set a community charge which takes this into account. In this respect, the community charge is no different from the old domestic rating system.