Response to the Scottish Government consultation paper
Scottish local income tax will leave local authorities ‘facing a gaping funding hole’
Local authorities face a gaping hole in their funding under proposals to introduce a local income tax in Scotland, warns IRRV Scotland in its response to the Scottish Government’s consultation A Fairer Local Tax for Scotland. The funding shortfall would have serious implications for the future provision of local services, whilst the new system itself would lead to increased costs of collection and enforcement and greater opportunities for legal avoidance.
IRRV Scotland, the body which represents local taxation professionals working in all of Scotland’s local authorities, says that the Scottish National Party’s (SNP) plans to abolish council tax and levy a tax on income instead do not take into account the true cost of setting up and operating the system, nor do they adequately provide for the cost of current service provision. The SNP wants to levy an additional income tax of up to 3 pence in the pound in Scotland by 2011. But by the Scottish Government’s own projections a 3 pence rate would create a funding shortfall of £281 millions in the first year alone of the new tax. Of additional concern to local revenues officers is that the deficit is based on the assumption that Scotland will continue to receive over £400 millions a year in equivalent monies to council tax benefit, even after the abolition of council tax - funding which the UK government may be unwilling to provide.
IRRV Scotland points out that a more acceptable and less costly alternative would be to introduce a reformed property-based tax system that would make it linked to ability to pay.
Hillary Kelly, IRRV Scotland Association President, states:
“We are very concerned that the potential shortfall in the funding will adversely impact on Local Authorities’ ability to maintain service provision. The public needs to be aware that a local income tax will be more expensive to administer and will be more intrusive into people’s lives than a property-based tax and will place more burdens on business. If, as is proposed, the tax is collected by central government in London and then simply distributed to authorities by Scottish Parliament, local accountability and decision making in Scotland will suffer.
“The fairest approach to local taxation would be a reformed property based tax taking into account the ability to pay. The Scottish Government has before it the perfect opportunity to be bold and innovative in tailoring a property-based tax to suit the needs of the Scottish people, without sacrificing the financial stability of local authority services. We urge the Scottish Government to keep a property-based system as the main basis for local taxation, but also to allow Councils the discretionary power to raise supplementary taxes, such as environmental taxes, as they see appropriate to their local area.”
IRRV Scotland’s response points out that property-based taxes are cheap to administer, maintain and enforce and are predictable. They are also difficult to avoid. By contrast, under a local income tax system legal avoidance would be much easier as income can be hidden, masked and distorted in a number of ways – which would reduce tax yield and add to the funding gap that has already been identified.
The Scottish Association of the IRRV has submitted its
response to the Scottish Government’s consultation, A Fairer Local Tax for Scotland, which closes on 18 July. The response can be downloaded using the link below . Photographs of Hillary Kelly and Allan Traynor are also available in electronic format on the website.
The Institute of Revenues, Rating and Valuation (IRRV) was founded in 1882 and is the UK’s leading professional body in the field of local authority revenues, including the associated valuation for local taxation and the administration of housing and Council Tax benefits.
The Scottish Association of IRRV has over 100 corporate members in Scotland. All councils in Scotland are members of the IRRV's Scottish Revenues Forum, as are representatives from the Assessors’ Association, the Accounts Commission and the Scottish Government.
To download full response click below
DOWNLOAD RESPONSE
Contacts for further information:
Hillary Kelly, IRRV Scottish Association President: 0131 271 3104 (work) or 07798 924197 (general) E-mail: hillary.kelly@midlothian.gov.uk
Allan Traynor, IRRV Scottish Association and National Council member :
08451 555555 Extension 440974 (work) or 07713 634022 (general)
E-mail:
allan.traynor@fife.gov.uk
allan@allantraynor.wanadoo.co.uk
A Modern Local Tax System is within Scotland's Reach - IRRV Scottish Association AGM told
Archived on 13/04/2010
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Brian Jeffrey, President of the Institute of Revenues, Rating & Valuation’s Scottish Association, will today tell an audience of over 80 top local taxation professionals that a current professional Inquiry is on track to deliver the blueprint for a local taxation system that is ‘truly fit for Scotland’s needs in the 21st century and beyond’.
SVQ
Archived on 11/09/2009
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The Scottish Qualifications Authority (SQA) recognised the Institute’s experience in the field of professional education and training by granting it approved awarding body status in June 2001.
Business Improvement Districts in Scotland
Archived on 22/03/2009
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John Swinney MSP, Cabinet Secretary for Finance and Sustainable Growth on a visit to Falkirk town centre on Monday 4th February announced that the Scottish Government will extend support for Business Improvement Districts (BIDs) through 2008 - 2009. BIDs are a regeneration tool which can help breathe new life into Scotland's town and city centres.
Education Corner
Archived on 19/08/2008
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The Institute in Scotland again supported the two IRRV Technician Courses at Aberdeen and West Lothian College during 2006/7 and students were again assisted with Revision Days, ably organised by Association Education Liaison Officer Janette Proud
The IRRV Scottish Association 2009 AGM
Archived on 03/04/2013
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The IRRV Scottish Association 2009 AGM and seminar took place at Falkirk Municipal Chambers on Wednesday 18th February. There was a great attendance of nearly 90 and we are most grateful to Fergus Walker of Argyll & Bute Council and Maureen Falconer of the Information Commissioner’s Office who gave interesting presentations.
IRRV Scottish Association AGM 2010
Archived on 03/04/2013
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To mark the IRRV Scottish Association’s annual general meeting for
2010, the IRRV held a complimentary half day seminar and lunch at the
Municipal Chambers, Falkirk, on Thursday 25th February 2010.
IRRV Scottish Association AGM 2011
Archived on 03/04/2013
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The IRRV Scottish Association held its Annual General Meeting at the Municipal Chambers, Falkirk, on 22nd February, with over 85 people attending.
Non-Domestic Rates And Revenues Conference 2011
Archived on 04/06/2012
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The Edinburgh Corn Exchange Wednesday
15th June 2011
IRRV Scotland held a very successful NDR and Revenues Conference in Edinburgh on 15th June 2011.
Download speaker slides
Management and Collection of Sundry Debts in challenging financial times
Archived on 30/05/2012
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Tuesday 29th May 2012 - Leapark Hotel, Grangemouth
VALID FOR CPD POINTS
* Delegate charges from only £99 + VAT *
* plus free places offer! *
The workshop has been planned following requests from local authorities for in-depth training on collecting sundry debts in the current challenging economic environment. The workshop will be presented by Tony Ash, Principal Consultant, SLM Revenue Management Consultants, who has delivered extremely informative and well-received miscellaneous income-related training to IRRV audiences in Scotland in the past.
Benefits :Employment and Support Allowance Workshop
Archived on 10/04/2012
Fron - Scottish Events
A highly topical workshop for Benefits managers, team leaders and practitioners
*Includes free places special offer*
Welfare Reform Workshop : Information Exchange and Managing Sustainability through Transition
Archived on 31/12/2011
Fron - Scottish Events
Tuesday 8th May 2012
Wednesday 9th May 2012
Thursday 10th May 2012
Leapark Hotel, Grangemouth
The workshop has been planned in conjunction with the DWP
Council Tax Masterclass
Archived on 31/12/2011
Fron - Scottish Events
Leapark Hotel, Grangemouth Monday 7th November 2011
Valid for IRRV CPD Points
Autumn 2011 Development Training
Archived on 31/12/2011
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October to December 2011 Glasgow
Valid for IRRV CPD Points
A great new training initiative from IRRV Scotland and Knowledgeable
As part of a new initiative by IRRV Scotland and our partners knowledgeable, the following training events, all running in Glasgow this autumn. Delegates registered through an Individual Learning Account can attend without charge.
PhoneCoach Training
Archived on 31/12/2011
Fron - Scottish Events
maximising revenue collection
Tuesday 8th and Wednesday 9th November 2011 Leapark Hotel, Grangemouth
Valid for IRRV CPD Points
Customer Service in Benefits and Revenues
Archived on 31/12/2011
Fron - Scottish Events
Leapark Hotel, Grangemouth
Thursday 23rd June 2011
Valid for CPD Points
Subsidy 2011 : What you need to know
Archived on 31/12/2011
Fron - Scottish Events
Thursday 16th June 2011
Leapark Hotel, Grangemouth
Valid for IRRV CPD Points
Phone Coach training - maximising revenue collection
Archived on 31/01/2011
Fron - Scottish Events
Tuesday 7th June and Wednesday 8th June 2011
The Teacher Building, Glasgow
Valid for IRRV CPD Points
Maximising revenue collections has never been more critical and challenging. In response, IRRV Scotland and Rossendales Training Ltd have joined forces to present the highly successful and popular telephone debt collection workshop using PhoneCoach, the market leading training tool for staff using the telephone.
Coaching Skills
Archived on 31/12/2010
Fron - Scottish Events
Thursday 7th October 2010
Leapark Hotel, Grangemouth
Valid for IRRV CPD Points
Know Your Council Tax
Archived on 31/12/2010
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The Leapark Hotel, Grangemouth
November 11th 2010
Valid for IRRV CPD Points
Getting your council tax charges right first time? Spending scarce resources correcting incorrect bills? This course takes delegates through the principles of council tax and will equip them to assess council tax charges correctly and to the correct charge payers
Housing Benefit - Shaping the Future
Archived on 31/12/2010
Fron - Scottish Events
16th June 2010
Getting the best from home working
Archived on 31/12/2010
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Tuesday 16th November 2010
Leapark Hotel, Grangemouth
The workshop has been planned after discussion with revenues & benefits managers across Scotland – covering an area of increasing importance for the benefits and revenues functions, particularly given the perceived advantages in terms of productivity, financial savings and employee demand to consider home working solutions.
All you need to know benefits series
Archived on 02/12/2010
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The Leapark Hotel, Grangemouth
13 and 14 October 2010
Persons from Abroad
Students – Housing Benefits treatment
* INCLUDES COMPLIMENTARY COPY OF ‘HB/CTB LAW AND ADMINISTRATION’ FOR EVERY DELEGATE *
* ALSO FREE PLACES SPECIAL OFFER *
Valid for IRRV CPD Points
Know your Non Domestic Rates
Archived on 17/08/2010
Fron - Scottish Events
IRRV in Scotland has, for some years, run introductory courses aimed at new staff in council tax, benefits and non-domestic rates.Last year, we successfully altered the courses for NDR and Council Tax to fully reflect the fact that the courses are now suitable for both new or inexperienced staff wishing an introduction to the subject but are also highly useful for staff with greater local government experience but who wish a refresher on recent developments in these areas of revenues administration.
We are running another “Know Your Non-Domestic Rates” day on Monday 17th May 2010.
Meeting the Challenges - Northern Ireland
Archived on 31/07/2010
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A major one day Conference from the Chief Executives’ Forum and the Institute of Revenues, Rating & Valuation - took place at the Belfast City Hall on Thursday 3rd June 2010. You can download speaker slides here :
Workshops for Miscellaneous Income staff
Archived on 22/07/2010
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2 unmissable workshops for Miscellaneous Income staff Managing Sundry Debtors – 21st June 2010
Income Policy Workshop – 22nd June 2010
The workshops have been planned following an excellent presentation on the management of sundry debts, given by Tony Ash, Principal Consultant, SLM Revenue Management Consultants, at last year’s Scottish Miscellaneous Income Conference.
The Scottish NDR Conference 2010
Archived on 19/07/2010
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18 June 2010
June 2010 benefits seminars
Archived on 15/07/2010
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A topical programme of
courses from IRRV Scotland
SEMINAR FEES HELD AT 2009 LEVELS AND INCLUDES FREE PLACES SPECIAL OFFER Leapark Hotel, Grangemouth June 2010 Valid for IRRV CPD Points
IRRV Efficiency Seminar
Archived on 12/06/2010
Fron - Scottish Events
IRRV Scotland held a highly successful Efficiency Seminar in Edinburgh on 19th May. You can download some of the slides from the event here :
Scottish Benefits and Benefits Fraud Conference
Archived on 01/06/2010
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Download Presenetations and review images of the event
The Annual Scottish Revenues Symposium 2009
Archived on 07/02/2010
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Friday 6th November 2009
IRRV Scotland was delighted with the success of this year’s Annual Revenues Symposium on 6th November. You can download the speaker slides by following the link below:
Financial Inclusion : Standards and Quality of Service
Archived on 22/12/2009
Fron - Scottish Events
IRRV Scotland ran a very successful joint event with Money Advice Scotland in December. You can download speaker slides from the event by following the link below :
Local Taxation Masterclass
Archived on 11/12/2009
Fron - Scottish Events
IRRV in Scotland is delighted to announce the return – by popular demand - of this one day professional meeting, aimed at complementing its existing very successful courses on introduction to Council Tax and Non Domestic Rating.
Thursday 10th December 2009
SHBE and PERFORMANCE
Archived on 09/12/2009
Fron - Scottish Events
On 8th October, IRRV Scotland ran a successful seminar on SHBE and Performance.You can download the slides by following the links below
Miscellaneous Income Conference 2009
Archived on 09/12/2009
Fron - Scottish Events
IRRV in Scotland ran this year’s Miscellaneous Income Conference on 7th October 2009 in Grangemouth. Over 70 delegates attended – you can download the speakers’ slides by using the link below.
Latest on benefits administration from IRRV Scotland
Archived on 09/12/2009
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Effective Writing Workshop - Tuesday 13th October 2009 Train the Trainer Workshop - Tuesday 8th December 2009
These workshops have been planned after discussion with revenues & benefits training officers across Scotland with regard to courses that would be useful for Benefits and Revenues staff who are required to respond to letters and e-mails and also write reports. Also for Staff responsible for training revenues and benefits staff, particularly where they are delivering training on changes in legislation and regulations
IRRV Scottish Benefits & Benefits Fraud Conference 2009
Archived on 04/12/2009
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Crieff Hydro Hotel, Crieff Wednesday
2nd and Thursday 3rd December 2009
DOWNLOAD PRESENTATIONS
Please use the link below
The Scottish NDR Conference 2009
Archived on 19/06/2009
Fron - Scottish Events
The Leapark Hotel, Grangemouth - Friday 19th June 2009
Kindly sponsored by EXACTA
Valid for CPD points
DOWNLOAD PRESENTATIONS
Maintaining Collection Performance n the Credit Crunch
Archived on 19/06/2009
Fron - Scottish Events
The Leapark Hotel, Grangemouth - Friday 19th June 2009
DOWNLOAD PRESENTATIONS
Know Your Council Tax and Non-Domestic Rates
Archived on 20/05/2009
Fron - Scottish Events
* INCLUDES FREE PLACES SPECIAL OFFER *
The Leapark Hotel, Grangemouth - March and May 2009 - Valid for IRRV CPD Points
We are pleased to announce the alteration of the courses for NDR and Council Tax in 2009 to fully reflect the fact that the courses are now suitable for both new or inexperienced staff wishing an introduction to the subject but are also highly useful for staff with greater local government experience but who wish a refresher on recent developments in these areas of revenues administration.
April 2009 courses : A topical programme of courses from IRRV Scotland
Archived on 21/04/2009
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* INCLUDES FREE PLACES SPECIAL OFFER *
IRRV in Scotland has a highly useful and topical series of seminars next month as part of its 2009 programme - for all practitioners across Scotland.
Local Taxation Masterclass Workshop
Archived on 16/04/2009
Fron - Scottish Events
IRRV in Scotland is delighted to announce the return – by popular demand - of this one day professional meeting, aimed at complementing its existing very successful courses on Know Your Council Tax and Know Your Non Domestic Rating. It is now run in workshop format with limited places to maximise individual delegate benefit.
Tuesday 16th April 2009
The Debt Arrangement Scheme four years on
Archived on 02/10/2008
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The Debt Arrangement Scheme four years on - an effective tool or just another blunt instrument? :
Download Presentations