ABSTRACT
This chapter examines the additions or alternatives to council tax. It examines each of the principal additional or alternative local taxes. The chapter reviews the repeatedly proposed service tax (income tax) for Scotland. Before the introduction of council tax, the Local Government Act 1988 introduced three kinds of community charge to replace domestic rates. They are: personal community charge, standard community charge, and collective community charge. On 23 April 1991 the government's White Paper, A New Tax for Local Government proposed a new tax to replace the community charge. The Local Government Finance Act 1992 established council tax. Local vehicles are registered by a national body with an annual road tax. Conceivably a portion of the road tax comes back to the local community through national grants but no one knows and it is by no means certain. Duties on petrol and other fuels are raised locally and taken into the national exchequer.
