Following a two-decade long conversation, the Criminal Justice Act of 1991 introduced a system of income-related fines in England and Wales, known as ‘unit fines’. This system turned out to be remarkably short-lived. The practical difficulties that surrounded its operation, alongside intense criticism from parts of the media, led not its reform, but instead to its abrupt abolition a few months later. This Chapter begins by discussing the policy rationales that underpinned the adoption of ‘unit fines’ in England and Wales, before taking a closer look into the statutory framework. Then, it explores the reasons why this fining system failed to take roots in England and Wales, by looking at the challenges that followed its implementation. These challenges, coupled with the magistrates’ perception that this system was too rigid, and the growing discontent from parts of the press, led to its rapid demise. Since then, policymakers have considered the possibility of re-introducing income-related fines a number of times, but the idea was never embraced. Unit fines have instead been replaced by a system that sits in the middle of the spectrum between fixed and day fines.