As Council taxation is focused on the dwelling that you reside no matter how many people live in that dwelling,
Was Poll Taxation more fair to those that live on their own?

At present, If you do live on your own you would be paying the same tax as that of a neighbour who may have several people living in the same home.

The poll tax was much fairer.

It was just badly presented - and used as a political hobby-horse against the Tories.

Being a compromising sort of guy....:)

I like the idea of a reasonable local income tax along with a baseline poll tax that EVERYONE pays. That way everyone is buying in to the local social structures but the income tax side allows people who earn most to pay more.

You could also apply a similar rationale to business rates - a percentage of corporation tax or the tax payable on the profits of the business goes local as well.

And perhaps for some areas with high tourism, perhaps a local sales tax on stuff like hotels, restaurants and the like?

There are quite a few holes in this scheme, I appreciate...:)

Joe