Expert criticises local income tax plans

The Scottish government's plan to introduce a fixed local income tax has been denounced by a legal expert, who said the proposed move would break both UK and EU law.

Professor Chris Himsworth told MSPs that the plan to replace the council tax with a fixed income tax of three pence in the pound would go against the European Charter of Local Self-Government, which was ratified by Westminster.

He pointed out that articles seven and nine enshrined the right of councils to vary their own levies, a privilege which would be removed by the Scottish government's proposal for a fixed income tax charge.

David McLetchie, the Scottish Tories' local government spokesman told the Scotsman: "I would be very surprised if the Scottish government had looked into the potential effect of this charter, given how flaky their background work seems to have been for this proposal."

A spokesperson for the Scottish Government said ministers are looking into the legal issues as part of their consultation.