History gives many examples of new taxes being created to greater or lesser public complaint.
But local taxes, especially based on property value, have been with us for centuries. The need for them is widely accepted and, until recently, generated little controversy. In particular, local domestic property taxes were long regarded as one of the most efficient taxes, in the sense that they cost less to administer relative to the amount collected. In Scotland, at least, the position has changed in the past two decades. Changes in local tax Local tax in Scotland can be traced to the Poor Relief Act of 1601.