On Telegraph.co.uk I suggest replacing council tax, arguing that the current tax is unfair:

Council tax is not just wrong because it is too high, however. It is wrong in principle, too. Those who spend their money on conspicuous consumption normally pay tax only once on their spending (in the form of VAT and duties at the time of purchase). Meanwhile, those who choose to save in property are taxed repeatedly each and every year.

This relentless, yearly tax means that many elderly people, emotionally attached to homes where they have lived for decades, find themselves in difficult financial circumstances. Entrepreneurial individuals establishing new businesses, not yet bringing in much income, can find council tax demands a nightmare.