Given my local government experience, I have been interested in the topic for a long time. Due to the way council tax was introduced after the abandonment of the community charge, or poll tax as it was known, the banding system has had different impacts in different parts of the country. In places such as Gateshead, where 67% of properties were in band A, the band D median became quite meaningless. That meant that many people living in cheaper properties with lower incomes had a greater burden of tax placed on them than in other parts of the country.