I was thinking about this on the way home (yes, I AM that sad) and wondering what the best system would be. The way I see it, I can think of four options... 1) Council tax 2) Poll tax 3) Local income tax 4) Local sales tax I can see good and bad points for all of the above and can't really say I can think of any system that seems totally fair and doesn't penalise anybody. Also, the other point is, what exactly is the council tax trying to achieve? If it's simply a way of paying for local services, then the fact that some local stuff is paid for by national taxation seems wrong because people who live in some rural community in the middle of nowhere are basically partly subsidising London which has enormously expensive public services. Anybody have any views on this?