Most people agree that the council tax system is an unfair means of collecting local tax and has largely had its day.

But the Government is considering a replacement that would have us turn the clocks back to 1696 when, during the reign of William III, we last had an imposed window tax in the UK.

The so-called 'house tax' proposal will have the country up in arms once everyone realises property owners and tenants could be taxed more for having a patio, garden shed, kitchen extension or a nicer view than others out of their double glazed windows.

Pilot scheme starts in April

The system is already in place and ready to start in Northern Ireland in April 2007, which many political commentators see as little more than a pilot-scheme for the rest of the UK.