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Full Document

LGFRC Report (Full Document)

Chapters

• Foreword
• Section 1: Executive Summary
• Section 2: Our Review - Its Remit and its Conduct
• Section 3: History of Local Government Finance in Scotland
• Section 4: Local Government Finance in Scotland Today
• Section 5: Role and Constitutional Position of Local Government
• Section 6: Do local domestic taxes need to be locally set?
• Section 7: The Balance of Funding
• Section 8: Criteria used to Assess the Forms of Local Taxation
• Section 9: Domestic Tax Options in Principle
• Section 10: A Local Income Tax
• Section 11: Property Tax Options Considered
• Section 12: Current Council Tax
• Section 13: Reforming Council Tax
• Section 14: The Local Property Tax
• Section 15: Council Tax Benefit
• Section 16: Pensioner Households
• Section 17: Non-domestic Taxation
• Section 18: Fees and Charges
• Section 19: Equalisation
• Section 20: Water and Sewerage Charges
• Section 21: Summary of Recommendations

Annexes

• Annex A
• Glossary