HC Deb 21 April 1998 vol 310 cc585-6W
Mr. Wallace

To ask the Secretary of State for Scotland if he will list for each local authority area in Scotland the estimated additional council tax revenue which could be collected if the appropriate percentage referred to in section 79(3) of the Local government Finance Act 1992 was(a) 30 per cent., (b) 40 per cent. and (c) 50 per cent. [38670]

Mr. Macdonald

The "appropriate percentage", currently 25 per cent., is a discount from council tax bills where there is one person resident in a dwelling. Increasing that percentage would therefore, other things being equal, reduce rather than increase council tax revenue. The table estimates the additional revenue which would be forgone by each council in Scotland for each of the suggested "appropriate percentages", assuming no change to the council tax set by each council.

Estimate of revenue forgone—£ million
'appropriate percentage' of:
Council 30% 40% 50%
Aberdeen City 1.4 4.1 6.8
Aberdeenshire 0.9 2.8 4.6
Angus 0.5 1.5 2.5
Argyll & Bute 0.8 2.4 4.0
Clackmannanshire 0.2 0.7 1.2
Dumfries & Galloway 0.7 2.1 3.5
Dundee City 1.2 3.7 6.2
East Ayrshire 0.5 1.4 2.4
East Dunbartonshire 0.5 1.4 2.4
East Lothian 0.5 1.4 2.3
East Renfrewshire 0.4 1.1 1.9
Edinburgh City 3.4 10.3 17.2
Eilean Siar 0.2 0.5 0.8
Falkirk 0.7 2.0 3.3
Fife 1.8 5.3 8.9
Glasgow City 4.5 13.5 22.5
Highland 1.4 4.2 7.1
Inverclyde 0.5 1.4 2.3
Midlothian 0.4 1.1 1.9
Moray 0.4 1.2 2.0
North Ayrshire 0.7 2.1 3.4
North Lanarkshire 1.3 3.8 6.4
Orkney 0.1 0.3 0.4
Perth & Kinross 0.8 2.3 3.8
Renfrewshire 0.9 2.7 4.5
Scottish Borders 0.5 1.5 2.5
Shetland 0.1 0.2 0.4
South Ayrshire 0.6 1.8 3.0
South Lanarkshire 1.4 4.2 7.0
Stirling 0.5 1.4 2.3
West Dunbartonshire 0.6 1.9 3.1
West Lothian 0.7 2.0 3.3
Scotland 28.6 85.7 142.8

Note:

Calculation based on council tax levels set by councils in 1998–99, and allows for the effect of the 'appropriate percentage' on those receiving one discount and two discounts.

Sources:

Council Tax Base Return 1997 (CtaxBase97), completed by all councils;

Council Tax Assumptions Return 1998 (CTAS98), completed by all councils.