§ 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.
§ Lord James Douglas-Hamilton[holding answer 5 April 1990]: Local income tax bills per household and per capita would depend on the taxable income of each household and person in every district in Scotland. This information is not available to my Department.
On the basis of the estimates of local income tax rates which were provided on 27 February in reply to a question from the hon. Member for Glasgow, Cathcart (Mr. Maxton), the tax bill for a single person on Scottish average earnings would be as shown in the table.
1019W
Authority Tax bill single person (£) Borders 683 Berwickshire 659 Ettrick and Lauderdale 683 Roxburgh 683 Tweeddale 691 Central 780 Clackmannan 836 Falkirk 716 Stirling 860 Dumfries and Galloway 683 Annandale and Eskdale 708 Nithsdale 683 Stewartry 675 Wigtown 683 Fife 836 Dunfermline 812 Kirkcaldy 828 North East Fife 892 Grampian 780 Aberdeen 844 Banff and Buchan 764 Gordon 732 Kincardine and Deeside 699 Moray 724 Highland 635 Badenoch and Strathspey 651 Caithness 627 Inverness 627 Lochaber 659 Nairn 635 Ross and Cromarty 667 Skye and Lochalsh 627 Sutherland 571 Lothian 1,061 East Lothian 1,037 Edinburgh 1,085 Midlothian 1,013 West Lothian 997 Strathclyde 828 Argyll and Bute 772 Bearsden and Milngavie 828
Authority Tax bill single person (£) Clydebank 828 Clydesdale 836 Cumbernauld and Kilsyth 764 Cumnock and Doon Valley 764 Cunninghame 772 Dumbarton 828 East Kilbride 884 Eastwood 780 Glasgow 852 Hamilton 812 Inverclyde 812 Kilmarnock and Loudoun 748 Kyle and Carrick 852 Monklands 812 Motherwell 844 Renfrew 820 Strathkelvin 828 Tayside 860 Angus 812 Dundee 900 Perth and Kinross 828 Orkney 410 Shetland 314 Western Isles 474 Scotland 836 Notes:
- 1. The estimate of average gross earnings has been taken from the 1989 new earnings survey and is the average of the male and female full-time adult earnings not affected by absence at April 1989.
- 2. 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.