Sir Michael Lyons also said, at paragraph 7.239:

"I am satisfied that a local income tax could be feasible...and could viably replace all or part of council tax".

Given that the council tax is being used in Gloucestershire even to top up flood-relief spending, and that the poorest households still pay 7 per cent. of their income in council tax, compared with just 2 per cent. for the richest, is not it time to perform another tax U-turn for the lowest paid?