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Although it goes against the grain of modern political thinking, I do not favour the devolution of tax powers or indeed many other decision making responsibilities, including things like Sunday opening hours, to either Mayors or local bodies.

While some say it allows for greater accountability, it actually provides the scope for more bureaucracy as local officials push their own agendas. It also creates a patchwork of different systems and rules, which ends up making life more complex.

The only form of devolution I really like is devolution to individual businesses. Let retailers keep more of their own money. And let them decide whether they wish to inject more of that cash into local enhancements, and not have it forced upon them by a majority vote of some undemocratic quango.