Well, of course, no one has ever been able to say it’s a fair tax but the Northern Agenda article, linked below, makes the unfairness point only too clearly:-
Anyone would think that a more fair and equitable way of funding local government had never been thought of or proposed. Oh but hang on, wasn’t it those pesky Liberal Democrats who found what they thought at the time (Charles Kennedy era) was a solution – Local Income Tax – based on the ability to pay? Think it may well have been! Here’s a link about LIT from Institute for Fiscal Studies:-
Now the Lib Dems are not so keen on LIT as the solution to local government financing but, apart from a little tinkering around the rough edges of Council tax, there’s not really much of a political push from any direction to find a local taxation methodology that’s fairer, particularly towards the less well off/less affluent parts of the country.
Too difficult a nut to crack? Fear of the political consequences of proposing a fairer system, if the middle classes don’t like it? Too many memories about the Poll Tax?