The Scottish Government have recently sought views on the possible replacement of council tax by a local income tax.
Drawing from our previous research we have indicated that we have significant concerns for those on low incomes and other vulnerable groups.
The Scottish Government are committed to looking at ways of replacing council tax and have suggested that a fairer solution might be a local income tax. They launched a consultation to which we have responded.
We are concerned over the lack of clarity in the proposals relating to the administration and collection of the tax.
We also have specific concerns for the vulnerable. For example, how does any new system recognise the exemptions and discounts that are already inherent in the council tax? This is very relevant, for example, for people with disabilities.
To read the full submission, please use the link below.
Contact Name: Jan Tish (Tel: 020 7235 9381, Fax: 020 7838 9958)
To open the file click below:
Scottish Local Income Tax - LITRG response
