§ Mrs. Ray MichieTo ask the Secretary of State for Scotland what are the expected annual costs of administering the council tax in each local authority in Scotland; and what costs have been incurred to date.
§ Mr. Stewart[holding answer 27 October 1992]: It is for local authorities themselves to determine the expenditure required to administer the council tax, although the Government expect the costs involved to be significantly less than those for administering the community charge. Overall authorities budgeted to spend £7.5 million in the current financial year preparing for the tax. Their budget estimates for 1993–94 will not be available until next spring.