§ Mr. Craigenasked the Secretary of State for Scotland if he will consider using net rather than gross income in calculating levels of rate and rent rebates.
§ Mr. RifkindNo. To relate rebates to net incomes rather than gross would confer an added benefit on people who pay higher amounts of tax at the expense of people who pay little or none. This would run counter to the purpose of the rebate schemes which is to prevent rent and rates from excessively burdening households which are least able to afford them.