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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