§ Mr. MaxtonTo ask the Secretary of State for Scotland what are the estimated local income tax rates required to replace the gross income, including rebates, raised from the community charge in each region and district authority on the basis of planned expenditure in 1991–92; what those rates are net of rebates; and what those rates are equalised and unequalised.
§ Mr. Allan StewartApproximate rates of local income tax required to replace the budgeted income from the community charge in 1991–92, including rebates and after receipt of community charge grant, are given in the table. The calculations assume resources equalisation—that the yield of 1p in the pound is the same per adult in all areas. It is not possible to calculate equivalent figures net of rebates, nor on the basis of an unequalised local income tax base.
Note:
The local income tax rate for Scotland has been estimated for 1991–92 by dividing the total amount to be raised from the community charge, net of community charge grant, by an estimate of the yield of 1 p in the pound on the basis rate of income tax for Scotland. Income from the community water charge is not included.
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Local Income Tax Rate Pence in pound Borders 3.1 Berwickshire 0.2 Ettrick and Lauderdale 0.6 Roxburgh 0.5 Tweeddale 0.4 Central 4.5 Clackmannan 2.1 Falkirk 0.5 Stirling 2.0 Dumfries and Galloway 3.4 Annandale and Eskdale 1.0 Nithsdale 1.0 Stewartry 0.5 Wigtown 0.9
Pence in pound Fife 5.0 Dunfermline 1.2 Kirkcaldy 1.2 North East Fife 1.4 Grampian 3.3 Aberdeen city 2.1 Banff and Buchan 1.0 Gordon 0.6 Kincardine and Deeside 0.1 Moray 0.4 Highland 3.5 Badenoch and Strathspey 0.3 Caithness 0.1 Inverness 0.1 Lochaber 0.9 Nairn 0.2 Ross and Cromarty 0.8 Skye and Lochalsh 0.4 Sutherland 0.5 Lothian 7.2 East Lothian 1.5 Edinburgh City 2.5 Midlothian 1.3 West Lothian 0.8 Strathclyde 4.0 Argyll and Bute 1.8 Bearsden and Milngavie 1.4 Clydebank 2.3 Clydesdale 1.7 Cumbernauld and Kilsyth 0.9 Cumnock and Doon Valley 1.0 Cunninghame 1.9 Dumbarton 2.8 East Kilbride 2.1 Eastwood 0.5 Glasgow City 2.0 Hamilton 1.8 Inverclyde 1.4 Kilmarnock and Loudoun 1.2 Kyle and Carrick 2.2 Monklands 1.8 Motherwell 1.3 Renfrew 2.1 Strathkelvin 1.9 Tayside 4.7 Angus 0.7 Dundee City 1.9 Perth and Kinross 0.9 Islands Orkney 0.1 Shetland — Western Isles 0.7