The switch from domestic rates to the Community Charge in Scotland

Gordon Hughes ()

Fiscal Studies, 1989, vol. 10, issue 3, 1-12

Abstract: As the first step in the general reform of local government finance in Great Britain, domestic rates in Scotland were replaced by the community charge or poll tax with effect from 1st April, 1989. At the same time Scottish households faced a rise in their local tax bills from an average of £399 p.a. in 1988/89 under the former rating system to an average of £467 p.a. in 1989/90 under the new financial arrangements. In this article I will examine the reasons for this large increase in local taxes and how the switch from domestic rates to the community charge has affected the distribution of the local tax burden across households. The empirical analysis is based upon detailed calculations of local tax liabilities for 636 Scottish households covered by the Family Expenditure Survey in 1985. All nominal values have been adjusted to mid-1988 or mid-1989 prices as appropriate using actual and forecast indices of prices and incomes.

Date: 1989
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