Document Contents / Section 1 / Section 2 / Section 3 / Section 4 / Section 5 / Section 6 / Section 7 / Section 8 / Annex

LOCAL TAXATION IN SCOTLAND

A Consultation by the Local Government Finance Review Committee

FOREWORD

My colleagues - John Baillie, Peter Daniels and Janet Lowe - and I have been asked by Ministers to review ways in which local government services are funded through local taxation and report with recommendations.

Local government finance affects us all: first, as we use the vital services it helps to fund, such as education, social work and roads; second, in many cases, as providers of these services; and, third, of course, as individuals and businesses who pay for these services, whether through the Council Tax or through non-domestic rates or through other taxes.

Our aim is to produce recommendations on a basis that we believe stands up well overall against several factors. Over the coming months, our Committee will consider various local taxation models. It has been said that each model has its own strengths and particular shortcomings. We need to know how significant the pros and cons of each approach are for the people of Scotland, as service users, as voters and as payers.

That is why we want your views. We would like to know what is important to you, and why. Our review will require us to consider numerous difficult, and often complex, issues. For this reason, this consultation paper sets out a number of questions that we believe go to the heart of our review. Some are reasonably straightforward; others are more difficult. We do not expect you to answer every question. But we would be very grateful for your views and comments.


SIR PETER BURT
Chairman

CONTENTS

Introduction and Background
SECTION 1: INTRODUCTION
SECTION 2: EARLIER REVIEWS OF LOCAL GOVERNMENT FINANCE
SECTION 3: A BRIEF INTRODUCTION TO LOCAL GOVERNMENT FINANCE IN SCOTLAND

Matters for Consideration
SECTION 4: THE ISSUES
SECTION 5: OPTIONS FOR NON-BUSINESS LOCAL TAXATION
SECTION 6: OPTIONS FOR BUSINESS TAXATION
SECTION 7: RELATED ISSUES
SECTION 8: SUMMARY OF QUESTIONS

Annexes
ANNEX 1: REMIT FOR THE COMMITTEE