Ehmmm Johnny J, your local income tax would be simpler and easier to collect than Poll Tax how exactly?

I dare say that there would be very convincing arguments put forward by those who felt that they couldn't afford to pay, or finding those who should be paying but who have "no-fixed-abode" or fixed income. But there again you could deduct it at source couldn't you - exactly the same as you could have done for Poll Tax collection.

Either way Poll Tax, as was, and a local income tax {And like you I would prefer some form of local income tax} are far fairer ways of meeting the costs of local council provided services than the current Council Tax. "Households" and property do not use council provided services - the people that live and work in them do, so it is the people that live in them should pay as individuals.