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Local Income Tax

Volume 170: debated on Thursday 19 April 1990

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To ask the Secretary of State for Scotland what would be the estimated charge on the basis of current expenditure (a) per household and (b) per capita for each Scottish district if a system of local income tax were to be introduced.

[holding answer 5 April 1990]: Local income tax bills per household and per capita would depend on the taxable income of each household and person in every district in Scotland. This information is not available to my Department.On the basis of the estimates of local income tax rates which were provided on 27 February in reply to a question from the hon. Member for Glasgow, Cathcart (Mr. Maxton), the tax bill for a single person on Scottish average earnings would be as shown in the table.

AuthorityTax bill single person
(£)
Borders683
Berwickshire659
Ettrick and Lauderdale683
Roxburgh683
Tweeddale691
Central780
Clackmannan836
Falkirk716
Stirling860
Dumfries and Galloway683
Annandale and Eskdale708
Nithsdale683
Stewartry675
Wigtown683
Fife836
Dunfermline812
Kirkcaldy828
North East Fife892
Grampian780
Aberdeen844
Banff and Buchan764
Gordon732
Kincardine and Deeside699
Moray724
Highland635
Badenoch and Strathspey651
Caithness627
Inverness627
Lochaber659
Nairn635
Ross and Cromarty667
Skye and Lochalsh627
Sutherland571
Lothian1,061
East Lothian1,037
Edinburgh1,085
Midlothian1,013
West Lothian997
Strathclyde828
Argyll and Bute772
Bearsden and Milngavie828
AuthorityTax bill single person
(£)
Clydebank828
Clydesdale836
Cumbernauld and Kilsyth764
Cumnock and Doon Valley764
Cunninghame772
Dumbarton828
East Kilbride884
Eastwood780
Glasgow852
Hamilton812
Inverclyde812
Kilmarnock and Loudoun748
Kyle and Carrick852
Monklands812
Motherwell844
Renfrew820
Strathkelvin828
Tayside860
Angus812
Dundee900
Perth and Kinross828
Orkney410
Shetland314
Western Isles474
Scotland836

Notes:

  • 1. The estimate of average gross earnings has been taken from the 1989 new earnings survey and is the average of the male and female full-time adult earnings not affected by absence at April 1989.
  • 2. In calculating the tax bill for a single adult, it is assumed that earnings are the only source of income and that only personal tax allowances apply.