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CHARTS
LIST OF CHARTS
CHAPTER THREE: HOW MUCH LOCAL INCOME TAX WILL PEOPLE PAY?
3.1 Question 1: In your view, should the local income tax personal allowance be the same, higher or lower than the UK income tax personal allowance?
3.2 Question 2 - Do you think a flat rate of 3% is too high, too low or about right?
CHAPTER FOUR: LOCAL ISSUES
4.1 Question 3 - Would you be inclined to pay more local income tax (i.e. above 3%) to provide for better quality local services?
4.2 Question 4a - Do you believe the level should be set locally or nationally?
4.3 Question 4b - If you believe the level should be set locally, should Scottish Ministers be able to cap the rate?
CHAPTER FIVE: WHAT INCOME SHOULD BE TAXED?
5.1 Question 5 - Among the following, which should or should not be taxed as part of local income tax?
CHAPTER SIX: WHO SHOULD PAY LOCAL INCOME TAX?
6.1 Question 6 - In your view, do you think that there should be any special exemptions or discounts from a local income tax?
6.2 Question 7 - Do you agree that a Scottish taxpayer should be defined using the definition already contained in the Scotland Act?
6.3 Question 8 - In your view, should transitional arrangements for individuals apply?
CHAPTER SEVEN: COLLECTION AND ADMINISTRATION OF LOCAL INCOME TAX
7.1 Question 9 - Which of the following do you think should collect a local income tax?
7.2 Question 10 - Do you think local income tax should be collected at source or through payment?
CHAPTER EIGHT: IMPACT OF LOCAL INCOME TAX
8.1 Question 12 - In your opinion, will the introduction of a local income tax have positive economic impacts for Scotland?
8.2 Question 13 - To what extent would the tax rate influence your decision to live in Scotland?
8.3 Question 14 - To what extent do you agree with the following statements about the impact that a local income tax might have on your working patterns
8.4 Question 15 -How important is it that your local authority has the power to set a tax?
CHAPTER NINE: HOW A LOCAL INCOME TAX WILL BE USED TO PAY FOR LOCAL
AUTHORITY SERVICES
9.1 Question 19 - To what extent do you agree that Scotland should receive equivalent monies to council tax benefit after the abolition of council tax?
CHAPTER TEN: TAXATION ON EMPTY AND SECOND HOMES
10.1 Question 20 - To what extent do you agree that local authorities should play a part in setting a second homes tax?
10.2 Question 21 - To what extent do you feel second homes tax should be collected by:
CHAPTER ELEVEN: CONSIDERATION OF OTHER TAXATION SYSTEMS
11.1 Question 22 - Which do you feel is the fairest approach to taxation?
11.2 Question 23 - Which approach do you feel will provide a more wealthy Scotland?
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