Magazine article Public Finance

Institute Inquiry to Review Scottish Local Tax Options

Magazine article Public Finance

Institute Inquiry to Review Scottish Local Tax Options

Article excerpt

Leading revenue officials are to set up a new inquiry into local taxation in Scotland.

The Institute of Revenues Rating and Valuation will investigate a range of funding options, including propertybased taxes and 'other buoyant sources of funding'.

The IRRV announced the initiative at its Scottish conference at Crieff on September 3. It Is further evidence that bodies that were critical of the Scottish Government's plans for a local income tax will attempt to re-open the debate on local government finance. The Scottish National Party shelved Its controversial plans to abolish the council tax this year.

IRRV Scotland president Brian Jeffrey said: 'We have before us an opportunity to be bold and innovative and to tailor a local taxation system that suits the needs of Scottish people, without sacrificing the financial stability of local authority services.'

According to an IRRV document giving details of the inquiry, the review will assess both property-based and non-property based options.

Significantly, consideration will be given to whether a mix of options would be appropriate. These include 'localisation' of existing taxes, such as value added tax and fuel taxes, and of lottery tax income. …

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