 | 'If we are going to be honest about our scheme of devolution, we must face the fact that if a Scottish Assembly is to provide better services we must be prepared to justify higher levels of taxation. In my view, a Scottish Assembly should not have only one tax but have a portfolio of taxes including VAT, income tax and petrol duty. An Assembly could then chose on which of these to place an extra burden. Otherwise, the danger is if it has only one tax on which to place additional expenditure it would not be able to bear the burden of this. The Assembly with only one tax would be like a local authority.' Robin Cook MP, in the Herald, 2 nd October 1984. |  |
