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| Council tax alternatives to be set out in report | |
| (about 9 hours later) | |
| Several possible ways of replacing the council tax are set to be spelled out in an official report. | Several possible ways of replacing the council tax are set to be spelled out in an official report. |
| The suggestions come from a commission set up by the Scottish government and the local government body Cosla. | The suggestions come from a commission set up by the Scottish government and the local government body Cosla. |
| The report will not recommend any particular option but hopes to inform the debate ahead of next year's Holyrood election. | The report will not recommend any particular option but hopes to inform the debate ahead of next year's Holyrood election. |
| Scottish councils typically raise 15p of every pound they spend from the council tax. | Scottish councils typically raise 15p of every pound they spend from the council tax. |
| The Commission on Local Tax Reform was announced last year by First Minister Nicola Sturgeon. | The Commission on Local Tax Reform was announced last year by First Minister Nicola Sturgeon. |
| All the major parties were represented on it, apart from the Conservatives who chose not to take part. | All the major parties were represented on it, apart from the Conservatives who chose not to take part. |
| The report - due to be unveiled in Edinburgh - will spell out several detailed options for possible replacements. | The report - due to be unveiled in Edinburgh - will spell out several detailed options for possible replacements. |
| It will look at whether they would be fairer, more efficient and stable, as well as how they might be implemented. | It will look at whether they would be fairer, more efficient and stable, as well as how they might be implemented. |
| Amongst the options the report may potentially outline are a local income tax, a land value tax and major modifications to the council tax. | Amongst the options the report may potentially outline are a local income tax, a land value tax and major modifications to the council tax. |
| A total of 2.4 million households in Scotland pay council tax. | A total of 2.4 million households in Scotland pay council tax. |
| The report will argue that the prospect of reform is "an opportunity that must not be missed." | The report will argue that the prospect of reform is "an opportunity that must not be missed." |
| Writing in the introduction to the report, the co-chairs of the commission, Marco Biagi MSP, minister for local government and Councillor David O'Neill, president of Cosla, will say: "We do not advocate a single preferred alternative as that ultimately must be a political choice, but we do expect that Scotland will be offered alternative systems of local taxation in the Scottish Parliamentary election in May 2016." | Writing in the introduction to the report, the co-chairs of the commission, Marco Biagi MSP, minister for local government and Councillor David O'Neill, president of Cosla, will say: "We do not advocate a single preferred alternative as that ultimately must be a political choice, but we do expect that Scotland will be offered alternative systems of local taxation in the Scottish Parliamentary election in May 2016." |
| They will add: "Our intention is that this report serves to inform the design of those alternatives - by any political party - and most importantly, also helps the public understand the implications of the choices they are offered." | They will add: "Our intention is that this report serves to inform the design of those alternatives - by any political party - and most importantly, also helps the public understand the implications of the choices they are offered." |
| Academic research | Academic research |
| The commission received nearly 5,000 pieces of evidence from a range of individuals and organisations. | The commission received nearly 5,000 pieces of evidence from a range of individuals and organisations. |
| It also published academic research into international examples of local taxation and analyses of responses received by members of the public to its online questionnaire and written call for evidence. | It also published academic research into international examples of local taxation and analyses of responses received by members of the public to its online questionnaire and written call for evidence. |
| The council tax was introduced in 1993 to replace the controversial poll tax, or community charge which, in turn, replaced the old system of domestic rates. | The council tax was introduced in 1993 to replace the controversial poll tax, or community charge which, in turn, replaced the old system of domestic rates. |
| Councils get the bulk of their money from the Scottish government. The council tax makes up a relatively small - but significant - proportion of their budgets. | Councils get the bulk of their money from the Scottish government. The council tax makes up a relatively small - but significant - proportion of their budgets. |
| The council tax has been frozen across Scotland since 2007. In the 2007 Scottish elections both the SNP and the Liberal Democrats had advocated replacing the tax with a form of local income tax. | The council tax has been frozen across Scotland since 2007. In the 2007 Scottish elections both the SNP and the Liberal Democrats had advocated replacing the tax with a form of local income tax. |