Yes, CES you have it pretty much down. I remember there being an enormous public outcry at the riots! Since the government for over 200 years has been saying such things as "Scotland, Ireland and Wales are part of the United Kingdom" I wonder why it was introduced into Scotland first. It is my belief (perhaps cynically) that the introduction of this tax into Scotland was a "test the water" type of ploy. I truly believe that they [the government] never realized what would result.