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Glossary
Aggregate External Finance (or AEF)
Funding from the Scottish Executive to local authorities. AEF comprises revenue support grant, specific grants and non-domestic rate income.
Assessor
The person responsible for the valuation and revaluation of both domestic and non domestic properties within one or more local authority areas in Scotland.
CBI Scotland
The Scottish branch of the Confederation of British Industry ( CBI), an organisation which represents the interests of UK business.
CIPFA in Scotland
The Scottish branch of the Chartered Institute of Public Finance and Accountancy ( CIPFA), a professional accountancy body which specialises in the public sector.
Citizens Advice Scotland (or CAS)
An umbrella body which supports citizens advice bureaux in Scotland. These bureaux are independent local charities proving advice and information to people in need.
Commission on Local Government and the Scottish Parliament
Also known as the "McIntosh Commission". Chaired by Sir Neil McIntosh, this commission was established to consider the implications for local government in Scotland of the new Scottish Parliament. The Commission reported in 1999.
Comprehensive Spending Review (or CSR)
A periodic thorough review by Government of its expenditure and the objectives which this spending is intended to support.
Consumer Price Index (or CPI)
A measure of inflation. CPI excludes a number of items that are included in the Retail Price Index, mainly related to housing. These include council tax and certain owner-occupier housing costs ( e.g. mortgage interest payments, house depreciation, buildings insurance).
Convention of Scottish Local Authorities (or COSLA)
The body which represents Scottish local government ( COSLA also acts as the employers' association on behalf of all Scottish councils).
Deliberative focus groups
A type of public research. Small groups of people are invited to give spontaneous opinions on a subject. After being provided with further information, they are then invited to give informed views on the subject.
Department of Work and Pensions (or DWP)
A UK Government Department whose responsibilities include management of state benefits, including Council Tax Benefit.
Earned income
Income on the earnings of employed and self-employed people, including retirement and occupational pensions.
Equivalised Income
Household income adjusted for household structure. It is intended to capture the notion that households with more dependents are less affluent than households with fewer dependents even though they have the same income.
European Charter of Local Self-Government1
A document which establishes the basic principles of local self-government, to be applicable across Europe.
Family Resources Survey
A survey of households' circumstances produced by the Department of Work and Pensions.
FSB Scotland
The Scottish branch of the Federation of Small Businesses ( FSB), an organisation which represents the interests of small- and medium-sizes enterprises in the UK.
Grant Aided Expenditure (or GAE)
An estimate by the Scottish Executive of local authorities' spending needs on local services.
Henry George Foundation
An independent economic and social justice think tank, which advocates land value taxation. It is named after a 19th-century American political economist.
GfKNOP A research business, which conducted deliberative focus group work for the Committee.
Help the Aged in Scotland
The Scottish branch of a charity which provides services and support to older people and represents the interests of older people on matters of public policy.
HM Revenue and Customs ( HMRC)
The UK Government department, which is responsible for collecting the bulk of tax revenue, as well as paying Tax Credits and Child Benefits. HMRC was formed in 2005 from the merger of the Inland Revenue and HM Customs and Excise.
International Monetary Fund
An international organization, established to promote international monetary cooperation, exchange stability, and orderly exchange arrangements; to foster economic growth and high levels of employment; and in certain circumstances to provide temporary financial assistance to countries.
Institute of Chartered Accountants of Scotland ( ICAS)
The professional body in Scotland for chartered accountants.
Institute of Revenue, Ratings and Valuation ( IRRV)
A professional body operating in the field of revenues, benefits and valuation.
Jobcentre Plus
A UK Government agency (part of DWP) which supports people of working age from welfare into work, and helps employers to fill their vacancies.
Land value taxation (or LVT)
A type of tax, which is assessed according to the value of the land (excluding the value of any buildings upon the land). Also known as site value taxation.
Local government reorganisation
The term given to changes in local government structures. There have been two reorganisations in Scotland in recent times. In 1975, a two-tier local government structure was introduced, featuring 9 upper-tier Regional Councils, 53 lower-tier District Councils and 3 all-purpose Island Councils. These were replaced by the present 32 single-tier authorities in 1996.
Local Property Tax (or LPT)
The Committee's recommended system of local domestic taxation. See section 14.
Lyons Inquiry
An ongoing inquiry into local government finance and broader issues about the role and functions of local government in England, being undertaken by Sir Michael Lyons.
Macro-economics
An area of economic theory that examines the behaviour of the economy as a whole ( e.g. effects on economic growth, prices and employment levels in a nation).
McIntosh Commission
See Commission on Local Government and the Scottish Parliament.
MORI A research business, which conducted public survey work for the Committee. Now called Ipsos MORI.
Non-Domestic Rates
The form of local tax which applies to businesses in Scotland. Non-domestic rates are based on the rateable value of a business property.
Office of the Deputy Prime Minister (or ODPM)
A former Government department whose responsibilities included local government in England. Since earlier in 2006, these functions now rest with the new Department for Communities and Local Government.
Organisation for Economic Co-operation and Development (or OECD)
An international organisation which fosters good governance in public service, corporate and economic activity.
Pay As You Earn (or PAYE)
A method of collecting income tax on earned income. Employers deduct tax at source, before paying wages or salaries to their staff. They then send the tax on to HM Revenue and Customs.
Pension Service
The UK Government agency (part of DWP) which provides state financial support to pensioners.
Rateable value
The basis of valuation used in the past for domestic rates and today for non-domestic rates. The rateable value of a property is calculated as the notional rent at which it might reasonably be let in a free market.
Retail Price Index (or RPI)
A measure of inflation. RPI includes a number of items that are excluded from the Consumer Price Index, mainly related to housing. These include council tax and certain owner-occupier housing costs ( e.g.mortgage interest payments, house depreciation, buildings insurance).
Revaluation
The process for updating property values.
Revenue Support Grant (or RSG)
A general grant payable as a contribution towards the cost of total general fund expenditure. RSG is part of Aggregate External Finance and the main form of Scottish Executive support to local authorities.
Joseph Rowntree Foundation
A UK social policy research and development charity.
Royal Institution of Chartered Surveyors in Scotland ( RICS Scotland)
The Scottish branch of RICS, a professional body operating in the fields of land, property, construction and environmental issues.
Scotland White Paper
Another term for the document Scotland's Parliament, published in 1997, which set out the UK Government's proposals for a Scottish Parliament.
Scottish Assessors' Association (or SAA)
A professional organisation for assessors and their senior staff.
Scottish Budget
General funding from the UK Government to the Scottish Executive.
Scottish Chambers of Commerce
The umbrella organisation of chambers of commerce in Scotland, which represent and support member businesses locally.
Scottish Constitutional Convention
A body established to promote a parliament for Scotland and to develop detailed proposals concerning the establishment and operation of such a parliament.
Scottish Rural Property and Business Association (or SRPBA)
An organisation representing rural land and business interests.
Scottish Executive
The devolved government for Scotland, responsible for issues that lie within the powers of the Scottish Parliament.
Scottish Parliament
The devolved parliament for Scotland, with powers for matters including health, education, justice, rural affairs, and transport.
Scottish Variable Rate (or SVR)
A power of the Scottish Parliament to vary income tax. The power only applies to earned income at basic rate, and only allows tax at this rate to be varied either up or down from the UK income tax rate by up to 3 pence in the pound.
Scottish Water
The publicly owned water authority responsible for the provision of water supply and sewerage services in Scotland.
Self Assessment
The process by which liability to income tax not collected through PAYE is assessed. Under Self-Assessment, taxpayers are required to prepare a tax return, which then is used as the basis for calculating their tax liability to HMRC.
Site Value Taxation
An alternative name for land value taxation.
SOLACE Scotland
The Scottish Branch of the Society of Local Authority Chief Executives & Senior Managers ( SOLACE), a representative body for senior managers in local government.
Specific Grants
Grants paid by the Scottish Executive to local authorities in Scotland as part of AEF. Unlike Revenue Support Grant, specific grants are linked to specific policy initiatives determined by the Scottish Executive.
Stamp Duty
A tax payable on the purchase of property or shares.
Unearned income
Income other than from earnings (which includes pensions from employment), including interest on savings, dividends on investments and rental income from property.
UNISON
A trade union, representing people working in public services.
Valuation Roll
A public document which contains an entry for non-domestic properties in an Assessor's area.
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