If you want to have a flat tax rate for the country, then an income tax might work. If you have an income tax that varies, you will get loads of people registered in areas where the tax rate is low. It will cost money to track where people actually are living.Council Tax is inherently unfair as it has no correlation to income; In my street for example one home has 4 adults working full time while another, of the same size, has 2 pensioners, the first home is however in a lower Council Tax band! AFAIK no party has committed to abolishing Council Tax altogether and replacing it with a much fairer local income tax, although IIRC the SNP did have reform in a past manifesto; But to be fair to them they are not alone in not wishing to grasp this particular nettle.
When I was a student, I was in a big house with expensive council tax rate, with 6 bedrooms. Most of these were students who were exempt from council tax. When one student finished their course, but stayed in the house, whilst they looked for a job, they got a bill for the council tax as if they were living in a big expensive house on their own. They would get a job and move, leaving the council to try and collect the debt from the remaining students.
Its a lot easier to track the location of buildings, as they don't move as much.
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