The Scottish Government

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ISBN 978 0 7559 1662 7 (Web only publication)
This document is also available in pdf format (296k)

Contents

Ministerial foreword
An Outline of Our Proposals
Section 1 - How much Local Income Tax will People Pay?
Section 2 - How will Local Income Tax be Collected and Administered?
Section 3 - What will be the Impact of a Local Income Tax on our Economy and People?
Section 4 - How will a Local Income Tax pay for Local Authority Services?
Section 5 - How will Empty and Second Homes be Taxed?
Section 6 - How will Domestic Water Charges be affected?
Section 7 - Are there other Taxation Systems that should be considered?
Section 8 - Information about the Consultation Process
Annex A - Calculating your Local Income Tax
Annex B - Income Tax Liability
Annex C - Useful Links
Annex D - Partial Regulatory Impact Assessment
Annex E - Local Taxation in Other Countries
Annex F - Household Impact of a Local Income Tax
Annex G - List of Consultees
Annex H - Response Forms

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