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<strong>Electronic Standards Committee (ESC)</strong> – A committee sponsored by NCHELP through which CommonLine and other electronic file formats and methods are determined.
community charge (H2, H7)<br />A form of UK local taxation often called the 'poll tax' and levied on most adults over 18 years old. It was introduced in Scotland in 1989 and in England and Wales gradually from 1990. It replaced the existing RATES system and was combined with a UNIFORM BUSINESS RATE. A principal aim of this charge was to encourage the adult population to bring pressure upon their local governments to moderate their expenditure: by increasing the number paying local taxation it was hoped there would be more opposition to local government overspending. Critics opposed its high collection cost and regressive nature (only giving rebates to the very poor). Also it was argued that a community charge should only be used to finance PUBLIC GOODS. In 1991, it was decided to replace it with a modified property tax, the COUNCIL TAX.<br /><em>Reference</em><br />HMSO (1986) Paying for Local Government, Cmnd 9714.<br /> Mason, D. (1985) Revising the Rating System, London: Adam Smith Institute.
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<strong>FAT</strong> – Financial Aid Transcript, an official record of federal financial aid a student has received at schools the student previously attended.
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