Levy on property should replace 'unfit and outdated' council tax, Scots think tank says
Exclusive A property tax would be the fairest way of raising revenue for local councils, says a Common Weal report SCOTLAND’s council tax is unfit for purpose and, despite attempts to address its flaws, it remains outdated, inefficient and regressive, according to a think tank. And, in a study of possible alternatives, a Common Weal (CW) policy report has concluded the levy should be replaced by a property tax, under which the land owned by the occupier of the property would be taxed, as well as any buildings. The group looked at three alternatives – local income tax, land value tax...