RESEARCH shows that a majority of people in the UK support a mansion tax with the most fervent support in Scotland and Wales, where the least number of people would pay it.

The snapshot of more than 2000 adults for the University of Birmingham's Centre on Household Assets and Savings Management also shows the least support for the policy, being promoted in different guises by Labour and the Liberal Democrats, is in London and the South East, where the tax will hit hardest.

People were asked how they felt about four potential tax changes: the introduction of a mansion tax; council tax reform; capital gains tax reform and the re-introduction of a 50 per cent top rate of income tax.

The survey found:

*the mansion tax was the most popular of the proposed reforms with 53 per cent strongly supporting or tending to support a one per cent tax on properties worth more than £2m; 22 per cent opposed it with 21 per cent unsure either way.

*a flat council tax rate of 0.6 per cent of the value of a property, as an alternative to a mansion tax, was supported by 40 per cent of people with 27 per cent unsure either way.

*45 per cent supported increasing capital gains tax to 45 per cent with 23 per cent unsure.

*44 per cent supported the re-introduction of a 50 per cent top rate of income tax with 19 per cent unsure.

*52 per cent thought no inheritances should be taxed.

Professor Karen Rowlingson, Professor of Social Policy at the university, said: "Wealth taxation currently yields relatively little revenue in the UK compared with other taxes but our research shows there is considerable public appetite for raising more money for the public purse from such taxes, particularly a mansion tax."

Professor Andy Lymer, Professor of Accounting and Taxation at the university, added: "Understanding public attitudes to tax is important in creating effective tax systems. However, our knowledge is very limited of what these attitudes really are and how they are evolving in the UK post-financial crisis.

"This survey suggests, however, that there is an appetite for more wealth-related taxes if applied appropriately. This is, therefore, something politicians need to consider."