Divergence in Policy Between Great Britain and Northern Ireland: The Case of Local Taxation

Derek Birrell

Public Money & Management, 2007, vol. 27, issue 5, 323-330

Abstract: Following devolution, local council taxation became in whole, or in part, a devolved matter and consequently separate reviews and analysis have been undertaken for England, Scotland, Wales and Northern Ireland. This article compares the recommendations and decisions made in all four countries, following recent reviews. It explains how Northern Ireland emerged with the greatest divergence in local taxation policy. It examines the reasons for the difference from Great Britain following a rating review process, including the tradition of regional and local rates, the attempt to tackle regressivity in local taxation and the significance of criticism of banded council tax. The article also considers the relevance of devolution and other political factors in determining the policy outcomes in each country.

Date: 2007
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DOI: 10.1111/j.1467-9302.2007.00603.x

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