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Contents

Executive Summary 4 1 Introduction 6 2 Reforms to property taxation in the UK 7 2.1 Mansion tax 7 2.2 Stamp Duty Land Tax (SDLT) 7 3 The council tax system 10 3.1 Concerns with the council tax system 12 3.2 Reforming the council tax system 13 3.3 Added revenue 19 4 Raising £1.2 billion for the NHS 22 5 Conclusions 26 6 Appendix I: Methodological summary 27

© Centre for Economics and Business Research - Report Commissioned by Howard Cox for the FairHomeTax.UK Campaign