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In England and Wales the poor rate was a tax on property levied in each parish, which was used to provide poor relief. It was collected under both the Old Poor Law and the New Poor Law. It was absorbed into "general rate" local taxation in the 1920s, and has continuity with the currently existing Council Tax.
The Poor Law Amendment Act 1834 removed 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 the poor law guardians for 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 the Poor Law Amendment Act 1866 for areas that should form civil parishes was that they set their own poor rate.
The separate poor rate was amalgamated with the local district or borough general rate by the Rating 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 the rating authorities for setting and collecting rates and this has continuity with the current billing authorities that set and collect Council Tax.
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