Local Income Tax

HC Deb 14 November 1991 vol 198 cc658-9W

Mr. Home Robertson

To ask the Secretary of State for Scotland if he will publish a table showing the level of income tax supplement which would require to be levied in each region, district and island area to raise the local revenue required for 1991–92 local authority budgets under a system of local income tax, taking into account variations in the tax base between local authority areas.

Mr. Allan Stewart

Approximate 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 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 1p in the £ on the basic rate of income tax for Scotland. Income from the community water charge is not included.

	Local Income Tax Rate
	(pence in £)
Borders	3.1
Central	4.5
Dumfries and Galloway	3.4
Fife	50
Grampian	3.3
Highland	3.5
Lothian	7.2
Strathclyde	4.0
Tayside	4.7
Orkney	0.1
Shetland	—
Western Isles	0.7
Berwickshire	0.2
Ettrick and Lauderdale	0.6
Roxburgh	0.5
Tweeddale	0.4
Clackmannan	2.1
Falkirk	0.5
Stirling	2.0
Annandale and Eskdale	1.0
Nithsdale	1.0
Stewartry	0.5
Wigtown	0.9
Dunfermline	1.2
Kirkcaldy	1.2
North East Fife	1.4
Aberdeen City	2.1
Banff and Buchan	1.0
Gordon	0.6
Kincardine and Deeside	0.l
Moray	0.4
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
East Lothian	1.5
Edinburgh City	2.5
Midlothian	1.3
West Lothian	0.8
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
Angus	0.7
Dundee City	1.9
Perth and Kinross	0.9