Local government revenue. Vol 1: Report. Vol 2: Written evidence. Vol 3: Oral and supplementary written evidence

This report looks at the funding of local government in the United Kingdom. It starts by looking at the historical background and principles of funding before examining the role of central government and the role and purpose of its grant. The council tax and a local income tax are then evaluated as well as alternative methods of funding and business rates. There are recommendations for each of these subjects. On the issue of council tax versus local income tax, the Committee favours a reformed council tax. They conclude that not enough is known about the full consequence of a system of local income tax; so more research is needed. However local authorities should have more freedom to introduce a basket of local taxes that could supplement the existing council tax.

United Kingdom: Office of the Deputy Prime Minister: Government Response to the ODPM Select Committee Report: Local Government Revenue (Cm 6321), October 2004 http://www.local.odpm.gov.uk/finance/balance/selectcom.pdf

United Kingdom, House of Commons: Office of the Deputy Prime Minister: Housing, Planning, Local Government and the Regions: 9th Report (2003-04)HC 402-/I/II/III http://www.publications.parliament.uk/pa/cm200304/cmselect/cmodpm/402/402.pdf

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