Recommendation 9

The Government should commission research into how income tax or other national tax revenue could be allocated to local and combined authorities, or how a local income tax across a combined authority area could work, including details of tax setting, funding equalisation, and how HMRC can better identify where taxpayers live. The Government should consider permitting other measures, including land value capture for local authorities, to help them raise additional money. (Paragraph 72) 64 Progress on devolution in England