There appear to be ‘few' legislative barriers to bringing in new local taxes as long as the money raised went towards local authority expenditure, think-tank IPPR Scotland has said.

The IPPR said a local inheritance tax could raise up to £300m of additional money while a low pay levy could bring in up to £600m a year in revenues by charging employers for those workers earning up to £8,632 a year, who are currently not subject to National Insurance.