Council Tax (Hansard, 18 April 1995)

§ Sir David Steel
To ask the Secretary of State for Scotland what was the average council tax band D bill for the changeover period between the poll tax and the council tax. [19523]

§ Mr. Lang
In 1993–94, the Scottish average band D council tax levels excluding council water charge were as follows: regional average, £397; islands average, £423; district average, £163. In calculating the averages, no allowance has been made for the effects of council tax transitional relief and council tax benefit in reducing the amounts to be paid.

§ Mrs. Fyfe
To ask the Secretary of State for Scotland what was the cost of establishing(a) the poll tax and (b) the council tax. [17902]

§ Mr. Kynoch
[holding answer 4 April 1995]: Costs incurred by local authorities in establishing the community charge and the council tax, which were reimbursed by my Department through grant schemes and capital allocations are set out in table 1. Known costs for administering local taxation collection are shown in table 2.
79W

Table 2

£ thousand

1989–90 1990–91 1991–92 1992–93 1993–94 1994–95¹

Local tax collection — — — — 40,128 28,800

Council tax preparation costs — — — 7,302 — —

¹ Figures based on budget estimates.

Table 2
£ thousand
	1989–90	1990–91	1991–92	1992–93	1993–94	1994–95¹
Local tax collection	—	—	—	—	40,128	28,800
Council tax preparation costs	—	—	—	7,302	—	—
¹ Figures based on budget estimates.