sentences:  Local government rates (taxes) were replaced by the community charge, popularly known as the "poll tax", which levied a flat rate on all adult residents.Almost every adult, irrespective of income or wealth, paid the same, which would heavily redistribute the tax burden onto the less well-off.She defended the poll tax, firstly, on the principle of marginality, that all voters should bear the burden of extra spending by local councils, and, secondly, on the benefit principle, that burdens should be proportional to benefits received.