From Rates to the Poll Tax: Local Government Finance in the Thatcher Era

By Arthur Midwinter; Claire Monaghan | Go to book overview

Index
abatement, 55
Abolition of Domestic Rates Etc. ( Scotland) Act, 67-8, 97
Accounts Commission, 102-15, 118, 120, 134, 138
administration
community charge, 71-7
costs, 136
council tax, 132
age structure of population, 128
anticipation, 55
area deprivation
community charge, 81
service uptake, 85-6
assigned revenues, 4
Audit Commission, 101-2, 104-6
auditors, 106-9, 115-16
audits, 104-9, 120-1
balanced budget rule, 9-10
balances
community charge, 93, 94
local expenditure control, 48-9
Banff and Buchan District, 26-7
billing process, 74-5
block allocations, 56
block grants, 4, 70
borrowing, 52-4, 135
brinkmanship strategies, 50
'budgetary elites', 26-7
budgets, 9-28
community charge, 91-3
council tax, 133
bureaucracy, 33-4
business rates, 78
Uniform Business Rate, 68
Caithness, 82-3
capital expenditure controls, 39, 52-6, 60
capping, 45-6, 132-3, 134
cause and effect theory, 37
central government
history, 3, 7-9
public opinion, 51
see also Conservative Government; Labour Government
centralisation process, 38-9
charges, service, 36-7, 50
chief financial officers, 22, 24-7
City Improvement Trust, 5
Civil Service, 101
cleaning provision, 113-14
client effects, see primary indicators
client groups needs assessment, 88-90
collection of community charge, 75
community charge, 65, 67-98, 135-6
balances, 49
efficiency, 37
reform limitations, 123-4, 126, 131
Community Charge Register, 67, 71-2, 74
Community Charge Registration Officers (CCRO), 67, 72-3
community needs, 11
comparator authorities, 46, 120
competition, 35-6, 113-14, 116-17
compliance strategies, 49-50
computer systems, 73-5
Conservative Government
agenda, 29-37
efficiency, 99-101
electoral performance, 94-7
housing finance, 57
local expenditure control, 42, 54
local government reorganisation, 1-2
rating revaluation, 65-6
reform limitations, 124-7, 135-9
Consolidated Loans Fund, 52-3
consultations, 124, 125-6
Convention of Scottish Local Authorities (COSLA), 41-2
corporate planning
budgets, 14, 16-18, 23-4
value for money, 109-12
cost effects, 129
see also secondary indicators
cost inflation, 10-11
council housing
community charge, 82
finance, 57, 60, 62
rents, 50
sales, 60-1
service uptake, 85-6
council tax, 131-4

-149-

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From Rates to the Poll Tax: Local Government Finance in the Thatcher Era
Table of contents

Table of contents

  • Title Page i
  • Contents iii
  • List of Tables v
  • Acknowledgements vii
  • Chapter One - the Fiscal and Budgetary Environment 1
  • Chapter Two - the Conservative Agenda 29
  • Chapter Three - the Control of Local Expenditure 38
  • Conclusion 61
  • Chapter Four - the Reform of Local Taxation 63
  • Conclusions 97
  • Chapter Five - the Politics of Efficiency 99
  • Chapter Six - the Limits to Financial Reform 123
  • Conclusions 135
  • References 140
  • Index 149
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