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A Fairer Local Tax for Scotland


Introduction

 

Views are sought in relation to : A Fairer Local Tax for Scotland Scotland

 

We should be very grateful if you would answer these questions on the proposals in this consultation paper and on their potential impacts.  Please give reasons for your answers where you think it may be helpful.  You should also feel free to suggest alternative approaches or make whatever additional comments or suggestions you think are appropriate. Consultation deadline: 18/07/2008.


Information about you

 

Please complete the details on the Respondent Information Form below. This will help ensure we handle your response appropriately.

* Required
Organisation: (if applicable)
Postal Address: * Required
* Required
   
   
   
1. Are you reponding as: (please tick one box) * Required An individual (go to Q2a/b and then Q4)
on behalf of a group or organisation (go to Q3 and then Q4)
   
 
Do you agree to your response being made available to the public (in Scottish Government library and/or on the Scottish Government website)? Yes (go to 2b below)
No, not at all (We will treat your response as confidential)

Yes, make my response, name and address all available
Yes, make my response available, but not my name or address
Yes, make my response and name available, but not my address

   
 

The name and address of your organisation will be made available to the public (in the Scottish Government library and/or on the Scottish Government website). Are you also content for your response to be made available?

Yes


No we will treat your response as confidential

   
 

Yes
No

Consultation Questions

Chapter 1 - A Fairer Local Tax for Scotland

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



Page updated: August 15, 2005