§ Mr. SalmondTo ask the Secretary of State for Scotland what was the total cost of(a) setting up the community charge and (b) setting up the council tax in Scotland. [1529]
§ Mr. Kynoch[holding answer 31 October 1996]: Costs incurred by local authorities in setting up the community charge and the council tax, which were reimbursed by the Scottish Office development 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.
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Table 2 £ thousand 1989–90 1990–91 1991–92 1992–93 1993–94 1994–95 1995–96 1996–97 Community charge registration 9,645 11,709 14,048 11,342 — — — — Council tax valuation — — — 4,908 13,798 14,236 9,999 10,243 Community charge collection 10,426 25,817 25,618 29,595 — — — — Local tax collection — — — 8,903 40,338 28,722 26,621 30,630 Council tax preparation costs — — — 17,523 — — — — Figures obtained from information returned to The Scottish Office by local authorities. (1989–90 to 1994–95 are Final Outturns. 1995–96 are Provisional Outturns. 1996–97 are Budget Estimates). 1Is a budget estimate as final outturn figures were not collected.