The reason that the poll tax was instituted in Scotland first - and perhaps why it was brought in at all was more mundane than English Tories wanting to kick us first. Scotland had a rating revaluation (i.e. the values of properties was re-assesed) and this value was what the old rating system was based on. Needless to say the new values were higher than the previous ones. This led to a higher tax base and most councils did not re-adjust there %age rate on the property values. Nice hike in local authority income and no blame on local councillors except perhaps for economic and political niavety. This led to people paying much higher rates and being very pissed off about it. Some felt all should pay the same or any system that would lead to them paying less. Many protests, non-payers, etc. Perhaps there were few Tory seats in Scotland, and perhaps few Tory (or "Independent" as they coyly call themselves)councillors in Scotland but they like to retain a wee bit credibility. They needed to keep a few to retain credibility and they own all the land and wield most of the power regardless of who you elect. So in the hope of calming things down North of the Border they brought in a system under consideration earlier than planned. It was thought that this would avoid a similar rebellion nationwide if they had allowed the planned re-valluation of English properties to take place. Politicains aren't always smart.