§ Mrs. EwingTo ask the Secretary of State for Scotland what were the costs(a) in cash terms and (b) at current prices of (i) introducing the community charge in Scotland and (ii) introducing the council tax in Scotland. [25420]
§ Mr. KynochThe Scottish Office provided additional capital allocations amounting to £21 million for the introduction of the community charge and additional provision of £24 million within the 1992–93 local government finance settlement for the introduction of the council tax. These are cash figures, and equate to £37.7 million and £25.8 million respectively at current prices. Local authorities expenditure returns, however, indicate that they spent only £7.3 million—cash—or £7.9 million—current prices—of the £24 million in preparation for the council tax in 1992–93.