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?
Question 2- Do you think a flat rate of 3% is too high, too low or about right?
Question 3 - Would you be inclined to pay more Local Income Tax (i.e. above 3%) to provide for better quality local services?
Yes
No
Don’t know
Question 4a - Do you believe the level should be set locally or nationally?
Locally
Nationally
Don’t know
Question 4b - If you believe the rate should be set locally, should Scottish Ministers be able to cap the rate?
Yes
No
Don’t know
Question 5 - Among the following, which should or should not be taxed as part of Local Income Tax?
a. Earned Income / Wages?
Yes
No
Don’t know
b. Income from Pensions?
Yes
No
Don’t know
c. Income from Savings?
Yes
No
Don’t know
d. Income from Financial Investments?
Yes
No
Don’t know
e. Income from Second Homes?
Yes
No
Don’t know
Question 6 - In your view, do you think that there should be any special exemptions or discounts from a local income tax?
Yes
No
Don’t know
If yes, please state what for and share with us any thoughts on how you think these might be funded?
Comment:
Question 7 - Do you agree that a Scottish taxpayer should be defined using the definition already contained in the Scotland Act? (for more information on this definition see paragraph 19 of the consultation document)
Yes
No
Don’t know
If you disagree, how would you propose residency be defined.
Comment:
Question 8 - In your view should transitional arrangements for individuals apply?
Yes
No
Don’t know
If yes, please give your reasons and provide any comments on how you think transitional arrangements should be funded.
Comment:
Question 9 - Which of the following do you think should collect a Local Income Tax?
Her Majesty’s Revenue and Customs (HMRC)?
A Scottish Government collection agency?
A private sector collection agency?
Local authorities?
Don’t know
Question 10- Do you think local income tax should be collected at source or through payment?
Collected at source
Collected through payment
A combination of collection at source and by payment
Don’t know
Question 11– If the Government were to offer support to employers to implement these proposals, which would be the most appropriate medium of support in your view? Please tick all boxes that apply
Comment:
Question 12 - In your opinion, will the introduction of a local income tax have positive economic impacts for Scotland?
Yes
No
Don’t know
Question 13- To what extent would the tax rate influence your decision to live in Scotland?
A Lot
A Little
Not at all
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? (select on a scale of 1- 5 where 1 is strongly agree and 5 is strongly disagree)
a. I am likely to work more hours
1
2
3
4
5
Don’t know
b. I am likely to work fewer hours
1
2
3
4
5
Don’t know
c. I am likely to work in a different location
1
2
3
4
5
Don’t know
d. I am likely to change jobs to a different sector
1
2
3
4
5
Don’t know
e. It will have no impact on my work patterns
1
2
3
4
5
Don’t know
Other work impacts (please specify)
Comment:
Question 15 - On a scale of 1 - 5, where 1 is strongly agree and 5 is strongly disagree, how important is it that your local authority has the power to set a tax?
1
2
3
4
5
Don’t know
Question 16 - Please provide any comments you may have about local income tax and accountability and democracy.
Comment:
Question 17 - If you have any specific comment about the impact of our proposals on equality issues, please tell us what these are.
Comment:
Question 18 - Do you feel that the money raised from a Local Income Tax should be distributed to councils according to:
Need
Population in each area
The amount of local income tax raised in each area
Don’t know
Other (please specify)
Comment:
Question 19 - To what extent do you agree that Scotland should receive equivalent monies to Council Tax Benefit, after the abolition of Council Tax? (where 1 is strongly agree and 5 is strongly disagree)
1
2
3
4
5
Don’t know
Question 20 - To what extent do you agree that local authorities should play a part in setting a second homes tax? (where 1 is strongly agree and 5 is strongly disagree)
1
2
3
4
5
Don’t know
Question 21 - To what extent do you feel second homes tax should be collected by:
a. Her Majesty’s Revenue and Customs (HMRC)?
1
2
3
4
5
Don’t know
b. A Scottish Government Collection Agency?
1
2
3
4
5
Don’t know
c. A private collection agency?
1
2
3
4
5
Don’t know
d. Local authorities?
1
2
3
4
5
Don’t know
Question 22 - Which do you feel is the fairest approach to taxation?
Council Tax
Land Value Tax
Local Income Tax
Environmental Tax
None of the above
Don’t know
Question 23 - Which approach do you feel will provide a more wealthy Scotland? (select 1 only)
Council Tax
Land Value Tax
Local Income Tax
Environmental Tax
None of the above
Don’t know
Question 24 - If a Local Income Tax is introduced, what would be the most significant factor (good or bad) for you?
That the Council Tax will be abolished
I / my household shall be better off
I / my household shall be worse off
That a Local Income Tax system would be fairer than the Council Tax
That it will help to make Scotland a wealthier and fairer place to live and work
Don’t know
Other (Let us know what the significant factor is)
Comment:
Equal Opportunities Monitoring Form
As part of the consultation on proposals to abolish the Council Tax and introduce a local income tax, we are committed to identifying how this policy affects you.
We know that sometimes people may have difficulty accessing and using services because they have not been designed to take account of the different needs of people because of their age, gender, race, religion or beliefs, sexual orientation or because of a disability.
We want to know how to improve policies and services to better meet your needs.
To help us to do this, we are asking you to tell us more about yourself.
All the information that you give us in this form will remain completely confidential.
If you fill in this form, it will help us to find out how we can improve services. If, however, you do not wish to answer any of the questions, please feel free to tick the ‘prefer not to answer’ box.
If you have any questions regarding this form, please contact Eva Bru-Dominguez at Council Tax Abolition, Local Government Division, Room 3-J North, Edinburgh, EH6 6QQ, on 0131 244 7011 or via e-mail at Eva.Bru-Dominguez@scotland.gsi.gov.uk or
afairertax@scotland.gsi.gov.uk
1. Are you?
Male
Female
2. How old are you?
3. What religion, religious denomination or body do you belong to?
If another religion, please tell us
Comment:
4. Do you have a health condition or disability that has lasted, or is expected to last, 12 months or more, which makes it difficult for you to do day-to-day activities?
Yes
No
5. What is your ethnic group?
Choose one section from A - E. Then tick the box in this section which describes your ethnic background.
A. White
Scottish
Irish
English
Welsh
Any other White background(please tell us)
Comment:
B. Mixed
Any Mixed background (please tell us)
Comment:
C. Asian, Asian Scottish, Asian British
Comment:
D. Black, Black Scottish, Black British
Comment:
E. Other
Comment:
6. How would you describe your sexual orientation?
Comment:
7. Which of the following options would you say best describes your current situation? (please tick one box only)?
If other, please tell us
Comment:
8. Which of the following phrases best describes your marital status?
Separated
Divorced
9. Do you live with one or more other person(s), including any children or babies?
Yes (please proceed to question 11)
No (please proceed to question 12)
10. If you share a property with one or more people, please place the appropriate number in each box that applies.
Husband/wife/partner
Dependant child* (aged 0-18)
Parent above pension age (including parents-in-law and step-parents above pension age)
Other family member (parent(s), adult son(s) or daughter(s))
Other (joint tenant, co-owner, student, etc) please tell us:
Comment:
*A dependent child is a person in a household aged 0 to 15 (whether or not in a family) or a person aged 16 to 18 who is a full-time student in a family with parent(s).
Thank you for completing this questionnaire
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