What would happen if the single person discount on council tax was abolished?
The single person discount on council tax means people living alone pay less council tax. Average council tax per person would fall if the discount were removed.
A briefing on unitary local government in England, proposals for creating new unitary authorities, Government policy, historical practice, and academic analysis
Unitary local government (864 KB , PDF)
This briefing paper provides a guide to the concept of ‘unitary local government’, in the context of debates over local government restructuring in England in 2019 and 2020.
Section 1 sets out the legal procedure through which unitary authorities are created and provides a brief history of political debates and the creation of unitary authorities since 1974. Section 2 assesses Government policy on the topic of restructuring and unitary authorities since 2010, including decisions in mid-2021 on restructuring in Cumbria, Somerset and North Yorkshire. Section 3 provides details of previous rounds of restructuring in England.
Section 4 sets out details of reports modelling the potential savings that could be achieved by such changes, plus the figures that are available from previous restructuring processes in England. Section 5 provides details of proposals for new unitary authorities in England that emerged during 2019 and 2020, together with related commentary.
Section 6 notes a number of the rationales for restructuring, and for merger of smaller authorities into larger units, that have occurred in recent debates in England. A small amount of debate has also taken place on how to achieve the benefits associated with restructuring through alternative means: this is set out in section 7. Section 8 provides details of international academic research on the topic of local government mergers and reforms.
As Scotland, Wales and Northern Ireland have entirely single-tier systems of local government, this paper covers England only.
Unitary local government (864 KB , PDF)
The single person discount on council tax means people living alone pay less council tax. Average council tax per person would fall if the discount were removed.
There are currently 48 operational Enterprise Zones in England. Similar policies have been adopted by the devolved governments in Scotland, Wales and Northern Ireland. Businesses in these small areas will benefit from tax and planning concessions and superfast broadband.
This note provides an introduction to overview and scrutiny committees in local authorities, their development and the relevant legislative provisions. It also notes specific powers available to local councils to scrutinise other bodies. The note principally covers England, with some reference to Scotland, Wales and Northern Ireland.