The controversial new tax is due to be implemented from 1990 and will replace the current rates system which is based on properties. Library shots of people in Leicester city centre, dustmen and police illustrating the things that are paid for by the rates. Interview with a councillor from Leicester about the changes. Graphic showing the average rates bill for Leicester. Views of the contrasting areas of the Braunstone council estate in Leicester and the wealthy village of Braunston in Rutland. Interview with Gloria Chambers from the Braunstone estate who said that her and her family would be worse off under the new tax. Graphic showing her increase. Interview with Major and Mrs Tim Hellyer who own a large house in the village of Braunston who will have to pay less if the new system is implemented. They are in favour of the changes. Graphic showing their decreasing bill. Library shot of the Houses of Parliament.
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