The poll tax or community charge was a good idea in principle but unworkable. It's all very well for everyone to make a contibution but not everyone can actually afford that. Collection is also a big issue especially if someone doesn't have a fixed address or income. Also, does a person with NF Abode or single person living with thei parent really fully use the same services? The present council tax in Scotland is not a bad compromise whereby single occupiers are entitled to a discount but, personally, I'd prefer some form of local income tax.
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