 Heseltine announced in 1991 that the government would be looking at the creation of unitary authorities in the non-metropolitan counties as part of a more general review of local government, including the abolition of the Community Charge, or poll tax.Heseltine was replaced by Michael Howard in April 1992 after the 1992 general election.Whilst Heseltine had expressed a wish for most of the country to become unitary authorities, Howard issued revised guidance on the basis that the "two-tier structure may be appropriate in some areas", and that the costs of reorganisation might be too much for the recession-hit UK economy to take.