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===London=== A report from the [[Institute for Public Policy Research]] (IPPR), funded by Trust for London,<ref>{{Cite web|url=https://www.trustforlondon.org.uk/publications/poor-tax-reforming-council-tax-london/|title=A poor tax: Reforming council tax in London|website=Trust for London|access-date=9 June 2019|archive-date=28 May 2019|archive-url=https://web.archive.org/web/20190528234319/https://www.trustforlondon.org.uk/publications/poor-tax-reforming-council-tax-london/|url-status=live}}</ref> called for significant reform of the Council Tax system in London. The report called for Council Tax to be devolved to London, for exemptions for second and empty homes to be brought to an end and for Council Tax to be replaced with a property tax which is proportional to the present-day value of homes.
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