Local Government Finance

Mr. Hands
To ask the Secretary of State for Scotland whether (a) council tax (i) revaluation and (ii) rebanding, (b) the introduction of a local income tax, (c) the introduction of new council tax discounts and (d) land value taxation in Scotland would require primary legislation in the UK Parliament.

David Cairns
It is not possible to determine whether something might or might not be within the legislative competence of the Scottish Parliament without sight of the detailed provisions of a proposed bill. However, schedule 5 to the Scotland Act identifies local taxes to fund local authority expenditure as being exempt from the reservation applying to fiscal policy.

Mr. Hands
To ask the Secretary of State for Scotland what submissions Government (a) Ministers, (b) Departments and (c) Agencies in Westminster have made to the Scottish local government review committee.

David Cairns
This matter is devolved–schedule 5 to the Scotland Act identifies local taxes to fund local authority expenditure as being exempt from the reservation applying to fiscal policy. Furthermore, the Scottish local government finance review committee is, in turn, wholly independent of Scottish Ministers although information about respondents to the committee's consultation exercises can be found on its website at www.localgovernmentfinancereview.org.