Scottish Government

Shona Mulholland, Lisa Emslie and Sue Granville
George Street Research
Scottish Government
2008

ISBN 978 0 7559 1865 2 (Web only publication)

This document is also available in pdf format (658k)

Contents

LIST OF TABLES

LIST OF CHARTS

EXECUTIVE SUMMARY

CHAPTER ONE: INTRODUCTION
BACKGROUND
TIMING OF THE CONSULTATION
NATURE OF THE CONSULTATION
DISTRIBUTION OF THE CONSULTATION DOCUMENT
CONSULTATION EVENTS

CHAPTER TWO: ANALYSIS OF RESPONSES
REPORTING AND ANALYSIS
GROUND RULES
RESPONDENTS BY CATEGORY
RESPONSE TYPES
INDIVIDUAL PROFILE

CHAPTER THREE: HOW MUCH LOCAL INCOME TAX WILL PEOPLE PAY?
PERSONAL ALLOWANCES
TAXATION RATE

CHAPTER FOUR: LOCAL ISSUES
TAX AND LOCAL SERVICES
WHO SHOULD SET THE LEVEL

CHAPTER FIVE: TAXABLE INCOME
WHAT INCOME SHOULD BE TAXED

CHAPTER SIX: WHO SHOULD PAY?
EXEMPTIONS AND DISCOUNTS
DEFINITION OF A SCOTTISH TAXPAYER
TRANSITIONAL ARRANGEMENTS

CHAPTER SEVEN: COLLECTION AND ADMINISTRATION OF LOCAL INCOME TAX
BODY RESPONSIBLE FOR COLLECTION
HOW TAX SHOULD BE COLLECTED
IMPLEMENTATION

CHAPTER EIGHT: IMPACT OF LOCAL INCOME TAX
IMPACT ON THE SCOTTISH ECONOMY
IMPACT ON PEOPLE
IMPACT ON WORKING PATTERNS
IMPACT ON ACCOUNTABILITY AND DEMOCRACY
IMPACT ON EQUALITY ISSUES

CHAPTER NINE: HOW A LOCAL INCOME TAX WILL BE USED TO PAY FOR LOCAL AUTHORITY SERVICES
DISTRIBUTION
ADDITIONAL FUNDING

CHAPTER TEN: TAXATION ON EMPTY AND SECOND HOMES
SETTING A SECOND HOMES TAX
COLLECTING A SECOND HOMES TAX

CHAPTER ELEVEN: CONSIDERATION OF OTHER TAXATION SYSTEMS
FAIREST APPROACH TO TAXATION
A WEALTHIER SCOTLAND

CHAPTER TWELVE: ADDITIONAL COMMENTS
ADDITIONAL COMMENTS
COMMENTS ON THE CONSULTATION PROCESS

CHAPTER THIRTEEN: SUMMARY
CONCLUSIONS

APPENDICES
APPENDIX 1: LIST OF ORGANISATIONS WHO RESPONDED
APPENDIX 2: SUMMARY OF EVENT REPORTS

ACKNOWLEDGMENTS

Thanks to all of the individuals and organisations who responded to this consultation, and to all of those who took time to meet with Scottish Government officials as part of the consultation process.