Income tax policy in a mess

FOR any switch to local income tax to be acceptable to taxpayers, the figures on which such a change is based must be robust, reliable and independently checked. None of these criteria are currently being met. Indeed, barely have the SNP administration's plans for local income tax been unveiled than key calculations at the heart of this profound change in local government finance appear to be falling apart.

Exactly what is the size of the shortfall between the amount raised in council tax and the amount likely to be raised by a local income tax? John Swinney, the finance secretary, says the shortfall will only be £280 million and that this would be m...