However, it is fair to say that 2009-10 may be a zenith for receipts from that source. So as not to disappoint Helen Eadie, I point out that, as the impact of Labour's recession—the worst for 100 years—bites on the Scottish economy, it seems inevitable that more businesses will fail, more shops, offices and factories will empty and, consequently, receipts from business rates will fall.However such volatility in receipts is nothing by comparison with the volatility that would result from substituting a local income tax for the council tax.