Well it doesn't effectively fund local government, as you might expect a tax system to do or substantially do... given it is the principal means of local authorities directly levying tax, it's quite ineffective because whatever you do with it can only affect somewhere between presumably 8 and 12% of your income…
Local Government representativeWhilst this reflects one perspective on Scotland’s revenue mix, it is nonetheless the case that both the UK and, even more so Scotland, have some of the most centralised systems of local government finance, especially when looking at local taxes as a percentage of local expenditure. At best...