§ Mr. SteelTo ask the secretary of state for Scotland if he will make a statement about the effect on any local authority finances of choosing to levy the poll tax on holiday cottages at a multiplier of one instead of two.
§ Mr. RifkindThe effect would be to halve that authority's potential income from dwellings which are subject to the standard charge. A lower multiplier might still, for some authorities, yield as much income from such properties as did domestic rates. Each local authority is free to take such a decision in the light of its assessment of all the circumstances.