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Raising the roof

• Brian Taylor
• 22 Mar 07, 01:13 PM

Confirmation, if it were needed, that local taxation will be a big issue at the Holyrood elections. Jack McConnell and Nicola Sturgeon shouted happily at each other during First Minister's questions, each cheerfully talking about different topics.

The first Minister wanted to talk, loudly, about SNP plans to replace the council tax with a 3p Local Income Tax. This, he said, was a "poll tax." Well, it's not - in that the cash you'd pay varies according to your income. But no matter. Labour think they've found a Nationalist weak spot and they want to deploy the ultimate insult.

Nicola Sturgeon offered to shout to the rooftops about her plan to scrap the "unfair" council tax. She did just that, causing a few nervous souls to glance at the chamber ceiling. It's only just been repaired, after all. She challenged the FM to produce his alternative.

Mr McConnell said it would emerge in time for the election. I understand that Labour plans an announcement, in advance of the manifesto. They'll offer to reform the council tax, probably by adding new bands at the top and bottom of the range to spread the pain of payment. Don't expect a revaluation of properties.

Annabel Goldie, meanwhile, fulminated splendidly about the court ruling which favoured a prisoner who had complained about a recorded message being placed at the start of his phone calls. It was, she said, "ridiculous". The FM plainly agreed - but contrived, just, to restrain himself from comment because the case may well go to appeal.

Earlier, it was time to bid farewell as Jim Wallace, the former leader of the Lib Dems, delivered his final parliamentary address during a debate on the Union. As customary, it was witty and erudite. Indeed, the entire debate was high-calibre - and good-humoured, as if the participants recognised it was but a dry run for the battles to come.