Abstract
From April 1989, Scotland will have a new system of local government finance. Domestic rates (a property tax) will be abolished and replaced by a community charge payable by all adults aged eighteen years and over, with a few exceptions, and with a system of rebates for people with low incomes. Business rates (non- domestic sector) will remain, but only allowed to increase in line with the previous year's rate of inflation, and eventually forming part of a new British Uniform Business Rate (UBR) following harmonisation of valuation practice with England and Wales. This article sets out the political background to reform, the diagnosis of the Conservative Government and the basis of the new system, reviews the problems faced in implementation, and analyses the outcomes of the first year of the new system. Finally, an alternative interpretation to that of the New Right of the likely consequences of the reforms is offered.
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