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Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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Type: IFS Press Releases Authors: Stuart Adam and David Phillips
The Scottish National Party today set out proposals for replacing council tax (and council tax benefit) with a local income tax in Scotland. The local income tax (LIT) would apply at the starting, basic and higher rates, to all taxable income except savings income, but would be capped so that local authorities would not be allowed to increase the rate above 3%. The SNP would continue to levy a property tax on second and empty homes. Search |
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