Section 12.4. The principal source of revenue funding for public services provided by Regional and Burgh Councils to be ground rent or an equivalent form of land taxation, levied by Regional Councils but collected by the National Revenue Service on their behalf, together with minor revenues arising from fees, fines, user charges etc.
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Section 12.4. Section 12.4. The principal source of revenue funding for public services provided by Regional and Burgh Councils to be ground rent or an equivalent form of land taxation, levied by Regional Councils but collected by the National Revenue Service on their behalf, together with minor revenues arising from fees, fines, user charges etc.
Section 12.4. If the principle of subsidiarity expounded in Article 12.1 is to mean anything Regional and Area/Burgh Councils should have devolved powers, including the power to set their own budgets and decide how their revenues should be raised - property based tax is already in use (the Council Tax) but local income taxes might be considered as well.
Section 12.4. Local taxation is a complex question and I think it unwise to prescribe in the Constitution what sort of tax should be used, or whether there should be only one principal source of revenue. May it not be preferable to allow Parliament to decide this matter as appropriate?
Proposed Amendments to Section
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Note that the original wording appears again first below and sustains the same comment & voting regime as all other amendment proposals.
Original Version
Section 12.4. Section 12.4. The principal source of revenue funding for public services provided by Regional and Burgh Councils to be ground rent or an equivalent form of land taxation, levied by Regional Councils but collected by the National Revenue Service on their behalf, together with minor revenues arising from fees, fines, user charges etc.
Section 12.4. If the principle of subsidiarity expounded in Article 12.1 is to mean anything Regional and Area/Burgh Councils should have devolved powers, including the power to set their own budgets and decide how their revenues should be raised - property based tax is already in use (the Council Tax) but local income taxes might be considered as well.
Section 12.4. Local taxation is a complex question and I think it unwise to prescribe in the Constitution what sort of tax should be used, or whether there should be only one principal source of revenue. May it not be preferable to allow Parliament to decide this matter as appropriate?