HC Deb 11 February 1977 vol 925 cc877-8W
Mr. Charles Irving

asked the Chancellor of the Exchequer if he will consider the total abolition of local rates and rating departments and consider replacing them with an additional tax on PAYE which is then returned to the local authorities.

Mr. Joel Barnett

The Layfield Report on Local Government Finance discusses local rates and other possible sources of income for local authorities. It concludes that there is a good case for a local tax on property and that rates should continue to make a significant contribution to the financing of local authorities. The Government are considering the report in the light of comments received and will announce their conclusions as soon as possible.