Poll tax in Scotland

Published on Monday 30 March 2009 22:00

DAVID Torrance is right to correct the myth that Margaret Thatcher imposed the "poll" tax on Scotland (Opinion, 30 March).

However, the problems started well before its introduction, when the Scottish Office, under George Younger, allowed the myth to gain force that, because rateable values would increase on average by around three times, our actual domestic rates payable would increase likewise. This nonsense strengthened the public opposition to the previous rating system.

They also did almost nothing to counter another myth, that rents paid by tenants whether in private or local authority housing, did not include rates; so many tenants were misled that they would have to pay the new tax as well as their existing rent. They then compounded this when the community charge was enacted, by introducing a large number of exceptions (eg nurses, students etc) which naturally required far more local authority staff to administer and control, rather than by a one-off increase in nursing salaries, student grants etc by an appropriate sum to cover, after tax, any average increase incurred compared with the rates.

Ironically, the original idea for the charge came from Douglas Mason, of the Adam Smith Institute, but the form in which it was enacted was very different from his; and it was a recipe for disaster that such a tax was introduced at all with Treasury opposition. While Mrs Thatcher later unwisely called it their flagship policy, the blame rests entirely within Scotland.

JOHN BIRKETT

Horseleys Park

St Andrews, Fife