"It assumes that the people who owed it paid it." - Folkiedaves stated flaw with regard to Poll Tax.

Bigger and better than that Folkiedave what you have stated there is part of the UK's problem - ALL TAX systems are based upon the presumption that people who owe it pay it. Problem is that far, far too many in the UK want a free ride, like those who should pay for services provided by Councils yet who don't. That is why your services are crap and underfunded. That is why they are being degraded to the point of national embarassment (Any idea how filthy the UK is now Folkiedave - you are living in a dumpster). Those who are not prepared to pay have no right to complain, or demand that others should pay more.

I do not believe that you can avoid Council Tax either, but it is based on the actual value of your home established by arbitrary assessment. Houses that were expensive at the start of the scheme appreciate in value at a lesser rate than cheaper houses, because of supply and demand, so stand-by for the next assessment.

Local Taxes are simple you know how much you need to provide the services and they are the same for all, costs should be the same for all. The differential in taxes where your earnings are taken into account is in what you pay in income tax, this also includes tax at top rate on what your savings earn you. The differential in taxes where what you own is taken into account is what your family has to pay in inheritance tax.

All indirect taxation is a matter of choice, you chose what you want to spend your money on.

OK how many bites get taken out of the cherry before folks with money decide to move? Who pays the tax then? The rich folks have moved so how do you make up the shortfall? You tax the poor - As an SNP member Giok you can ask Shur Shaun, your SNP pal, it'll only cost you a phone call to the Bahamas.