We advocate to replace Council Tax with a Local Income Tax, which is built into the normal Income Tax payment. It's fairer and it's easier to adjust and collect.
This means that Income Tax will consist of a local tax aspect as well as a national tax aspect. Each Local Authority will determine how much Local Income Tax it is going to levy. It will all be collected by the Inland Revenue from the same wage packet.
What we pay will be reflected in our income, not our house size, or the area in which we live. We will be taxed on our income band, not our property band, or geographical area. All incomes below £15,000 automatically exempt.
It is the simplest tax to collect because everything is already set up. The Inland Revenue already has the details, it can be taken out of our wage-packet before we receive it, and nobody is able to escape paying. It provides an element of stability and certainty because it is predictable. People know how much they will be paying depending upon their salary.