The potential impact of reforms to the essential parameters of the council tax

Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper sets out to assess the impact on personal and local government finances, and extends the analysis to the role of the tax multipliers linked to each band. The research is based on the experience of a representative sample of local authorities in Scotland. A statistical revaluation for 2000 is estimated for the existing eight band system, and from this base a ten band system is calculated. Financial implications are then simulated for each local authority taking account of central resource equalisation mechanisms. The results indicate that increases in bands will have little impact on the burden of the council tax compared with regular revaluations. Changing the tax multiplier range has the greatest impact on local authority finances and council tax payments

Assessing the surface material quality of unpaved rural roads to understand susceptibility to surface deterioration. A case study of four rural areas in KwaZulu-Natal, South Africa

Road surface deterioration is one of the most common problems of unpaved road networks worldwide. It is areduction in the performance of a road due to a decline in road surface material quality. Accumulated damagefrom vehicles, environmental and physical effects may contribute to a decline in the surface material quality andhence deterioration on an unpaved road surface. This study assesses the surface material quality of unpaved ruralroads in four rural areas in the KwaZulu-Natal Province, South Africa in order to understand susceptibility tosurface deterioration. The study further establishes other possible factors such as slope gradient and rainfall, thatcould determine the surface material quality. Soil samples were collected from R3, R4, and R5 road classes infour rural areas which are: Emazabekweni, Dukuza, Mkhunya and Mhlwazini Area. Laboratory analyses wereconducted in order to determine the performance of the material as potential wearing course. Material per-formance was then determined using the Standard Methods of Testing Road Construction Materials (TMH1:1976) classification method. The results obtained imply that there is a need for better material selection duringthe construction of unpaved road networks. All road classes in Mkhunya, Emazabekweni and Mhlwazini areasexhibited grading coefficient (Gc) values less than 16 and some of the shrinkage product (Sp) values in excess of365, corresponding to a classification of Class D, A and B. These results indicate material that is susceptible toslippery conditions, easily erodible and prone to the formation of ravels and corrugations. Correlation analysisresults conducted to assess the individual relationship between measured rainfall and slope with field shrinkageproduct and grading coefficient values in each area indicated that variation in slope better explains shrinkageproduct values in each area with an R2of 0.62 when compared to rainfall producing a lower R2of 0.57. Forgrading coefficient, slope and rainfall produced similar R2of 0.65 and 0.67, respectively

Best practice in street works and highway works

SIGLEAvailable from British Library Document Supply Centre-DSC:m01/18143 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

New Roads and Street Works Act 1991 Code of practice for the co-ordination of street works and works for road purposes and related matters

Approved by the Secretary of State for the Environment, Transport and the Regions under sections 56, 59 and 60 of the ActAvailable from British Library Document Supply Centre-DSC:m01/18142 / BLDSC - British Library Document Supply CentreSIGLE2. ed.GBUnited Kingdo