§ Mr. Nicholas BennettTo ask the Secretary of State for Scotland what would be the estimated charge, on the basis of current expenditure(a) per household and (b) per capita for each Scottish district if a system of local income tax were to be introduced.
§ Mr. LangInformation on local income tax rates required to replace the income from domestic rates in 1987–88, and the resulting tax bills for a single person on Scottish average earnings, is shown in the table. Tax bills per household and per capita would depend on household and personal circumstances in each district on which detailed information is not available.
422W
Authority Local Income Tax Rate pence in £ Tax bill single person £ Borders 4.7 351 Berwickshire 4.7 348 Ettrick and Lauderdale 4.7 348 Roxburgh 4.8 358 Tweeddale 4.7 346 Central 5.4 401 Clackmannan 5.4 396 Falkirk 5.1 380 Stirling 6.0 444 Dumfries and Galloway 4.6 339 Annandale and Eskdale 4.6 342 Nithsdale 4.6 342
Authority Local Income Tax Rate pence in £ Tax bill single person £ Stewartry 4.6 339 Wigtown 4.4 326 Fife 5.6 417 Dunfermline 5.4 401 Kirkcaldy 5.7 422 North East Fife 5.8 430 Grampian 4.6 337 Aberdeen City 4.8 357 Banff and Buchan 4.3 321 Gordon 4.5 335 Kincardine and Deeside 4.2 312 Moray 4.2 314 Highland 5.0 369 Badenoch and Strathspey 5.0 371 Caithness 4.9 365 Inverness 4.9 365 Lochaber 5.2 387 Nairn 5.0 371 Ross and Cromarty 5.1 378 Skye and Lochalsh 4.8 357 Sutherland 4.7 351 Lothian 6.9 508 East Lothian 7.0 515 Edinburgh City 7.0 515 Midlothian 6.8 501 West Lothian 6.6 485 Strathclyde 6.7 497 Argyll and Bute 6.5 481 Bearsden and Milngavie 7.0 515 Clydebank 6.5 478 Clydesdale 6.3 469 Cumbernauld and Kilsyth 6.4 474 Cumnock and Doon Valley 6.2 456 Cunninghame 6.7 497 Dumbarton 6.8 501 East Kilbride 6.2 462 Eastwood 6.5 480 Glasgow City 7.1 524 Hamilton 6.6 490 Inverclyde 6.3 469 Kilmarnock and Loudoun 6.5 478 Kyle and Carrick 6.6 488 Monklands 6.4 474 Motherwell 6.3 467 Renfrew 6.8 504 Strathkelvin 6.6 488 Tayside 5.7 424 Angus 5.3 390 Dundee City 6.2 456 Perth and Kinross 5.4 403 Orkney Islands 2.4 180 Shetland Islands 2.5 182 Western Isles 2.8 209 ALL SCOTLAND 6.1 451 Notes:
(1) The income tax rate for Scotland has been estimated for 1987–88 by dividing the amount to be raised from domestic rates, net of rate rebates, by an estimate of the yield of 1p on the basic rate of income tax for Scotland.
(2) The income tax rates by district assume resource equalisation, that is, the yield of 1p in the £ is the same per adult in all districts.
(3) The estimate of average gross earnings has been taken from the 1987 new earnings survey, and is the average of the male and female full-time adult earnings not affected by absence at April 1987.
423W(4) In calculating the tax bill for a single adult, it is assumed that earnings are the only source of income and that only personal tax allowances apply.