Mutsumi has a valid point in that many of the services which the taxes pay for are more expensive if more people are using them, so population
should be a factor in the cost (which it is in a very limited way at the moment with the sole occupancy discount). This also means that poorer areas would, in theory, have better services to cater for their populations. With the current system there are some areas with a lot more wealth to throw around for relatively few people, which isn't fair (it's noticeable how much more councils get to invest in vanity projects and luxuries in different areas while others scrape).
Unfortunately, households with more members are not coincidentally the ones which tend to have the most trouble paying higher rates, so that's not fair either. People living in crowded homes also have a lower quality of life in many respects.
I'm not overly keen on the way it's calculated now; per person for people of working age would feel more logical from an administrative point of view, but I couldn't begin to say how a system might be created which was genuinely fair for people from all walks of life.
Personally, I won't want to move everything to VAT/Income Tax as that will harm the people in the middle even more; both taxes are already manipulated readily by the wealthier members of society and it could well end up penalising the population further by making it harder to justify working instead of relying on benefits, even if it's calculated properly and the effect is mostly psychological. Demoralising the working (and spending) populations further is bad for the country as a whole in the long run.
Going off topic a little, I was only a kid when the poll tax and Thatcher's repeated erosion of UK institutions was going on in the news so I didn't understand it at all. It was sort of cool though, to a stupid and impressionable child, that I could be born into a country with a female monarch and a female PM even if day-to-day life was often very male-dominated. Of course, simply being a female is nothing to be proud of at all, but in a world where we
still seem to
struggle with basic concepts of equality I'm a little pleased that many countries overseas remember us setting a (European) record by electing a woman.
R