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.