The Scottish Government has launched a four-month consultation on bringing in a local income tax, set at 3p in the pound, to replace council tax.
Here is how the new charge, if approved by parliament, might affect you.
To work out if you would pay less or more under the new system, compare the figures with council tax levels in your area here:
- Single pensioner couple on an income of £20,000 would pay £374 under the local income tax.
- Single male household with an income of £25,000, the average male Scottish wage, would pay £593.
- Single female household with an income of £20,000, the average female Scottish wage or a newly qualified teacher, would pay £443.
- Single person household with an income of £33,675 would pay £854.
- Single person household with an income of £54,000, for example an MSP, would pay £1,463.
- Single person household with an income of £62,000 would pay £1,703.
- Family with one adult making the minimum wage of £5.52 per hour, would pay £164.
- Family with one adult working full-time earning £25,000 and the other making £8,000 for part-time work would pay £677.
- Family with a newly qualified nurse and police officer, earning £20,000 and £24,000 would pay £1,007
- Family with a £50,000, full-time earner and a £10,000 part-time earner would pay £1,487.
- Family household with two people both earning £32,600 would pay £1,643
Source: Scottish Government