§ Mr. Hendersonasked the Secretary of State for Scotland if he will estimate how the current product of domestic rates in Scotland and in Fife might be raised through community charge or a local income tax, with and without equalisation, in the cases of (a) a single person on
Scotland Fife Community charge Local income tax Community charge Local income tax With resource equalisation Without resource equalisation £ £ £ £ £ £ Case (a) A single person on Scottish average earnings for a full-time male adult manual worker 207 361 210 367 272 Case (b) A married man with earnings as in case (a), whose wife's earnings are the Scottish average for adult women in full-time work 414 517 420 516 390 Notes:
- 1. The underlying local income tax rates (with resource equalisation) have been estimated on the assumption that some form of resource equalisation would make the yield of 1p in the £ the same per adult in all areas.
- 2. In applying local income tax rates to cases (a) and (b) it is assumed that earnings are the only sources of income and that only personal tax allowances apply.
- 3. Published information on taxable resources in local authority areas is only available up to 1982–83. The sample size is small and the regional pattern shows considerable variation from year to year. Estimates of local income tax rates without resource equalisation are therefore subject to some uncertainty. Those in the table have been produced by applying the pattern of unequalised tax rates calculated for 1982–83 to 1985–86 average earnings.