I'm surprised to be honest that the Scotsman can only find gripes from 25 people about LIT. As any Tax system that you'd want to introduce is far from perfect and what we must strive for is the best possible, fairest and most comprehensively inclusive system that we can. Some of the Nats Jeff and Richard Thompson have given some pretty clear rebuttal on most of the points so I'll not haver on to much. Some I don't agree with 100% and I may get around to some of them later, but by and large many of the gripes can be applied to more or less any change in the tax system, a few are specific to LIT but are things that can be ironed out if looked at properly.
However, Jeff makes one claringly obvious Nat mistake by dismissing article 9 of European charter of local self-government too glibbly. Councils have the right to raise the large part of their own finances, therefore the Scottish plan for LIT is not all fine and dandy. The EU covers all manner of styles and divisions of Government Federal systems to countries like Luxembourg small enough to have all government controlled at one level. But each branch, level etc have their own responsibilities for the money they collect at whatever level but only two National and the local level are presumed to have direct responsibility in every nation.
The Nats are currently proposing a local authority tax raising power. They are centralising one of the fundamental powers of you local authorities. If even Sarah Palin can claim to have power of the budget of 7000 inhabitants of Wallisa surely you local councillors have the same right, whether they are Lib Dems, Tory, Labour, Nats or whomever. They have to spend to meet local requirements and Holyrood is not going to be able to know the minutiae of every plan, need or emergency that may arise when the rate needs to be set for the forthcoming year. And yeah if the council get it wrong you can vote them out, not everyone in Scotland can do the same for the Finance or Local Government minister at Holyrood.