IDEAS home Printed from https://ideas.repec.org/a/ifs/fistud/v10y1989i3p1-12.html
   My bibliography  Save this article

The switch from domestic rates to the Community Charge in Scotland

Author

Listed:
  • Gordon Hughes

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.

Suggested Citation

  • Gordon Hughes, 1989. "The switch from domestic rates to the Community Charge in Scotland," Fiscal Studies, Institute for Fiscal Studies, vol. 10(3), pages 1-12, August.
    • Handle: RePEc:ifs:fistud:v:10:y:1989:i:3:p:1-12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. S.J. Bailey, 1991. "Fiscal Stress: The New System of Local Government Finance in England," Urban Studies, Urban Studies Journal Limited, vol. 28(6), pages 889-907, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:10:y:1989:i:3:p:1-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emma Hyman (email available below). General contact details of provider: https://edirc.repec.org/data/ifsssuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.