Building consensus on Council Tax reform - Future of local taxation to be considered

12th February 2025

The public will be invited to submit their views on how to make the Council Tax system fairer, as part of wider efforts to explore options and build a consensus for potential reform.

As part of a joint programme of engagement by the Scottish Government and COSLA, independent analysis will also be commissioned to examine the Council Tax system accounting for market changes, reforms, and improvements.

This will inform public engagement later this year, followed by a Scottish Parliament debate on the findings and proposed policy reforms.

Finance Secretary Shona Robison said:

"Partnering with COSLA, we want to examine ways to make Council Tax fairer, which will help to continue to deliver better public services across Scotland.

"By working closely with local authorities and listening to the public, we will be seeking a consensus on a local taxation system that is fairer, financially sustainable and fits a modern Scotland."

COSLA Resources Spokesperson Cllr Katie Hagmann said:

“Local Authorities wish to see a fair and proportionate Council Tax, which benefits people and communities.

“COSLA is looking forward to working with the Scottish Government on a programme of engagement with the public, with the shared goal of achieving a better, fairer system of local taxation."

Programme of engagement:

Expert and independent analysis will be commissioned, including to provide high level analysis and modelling on alternative scenarios and reforms of the system.

Following that, a range of activities to seek the views from a wide range of people from across Scotland will be undertaken, consisting of three key elements:

A formal public consultation process.
A number of public events or ‘town hall' meetings held over the autumn months, ensuring a reasonable geographical spread and diversity.
A set of focused discussions with key stakeholders and experts.
The public engagement will aim to capture a wide spectrum of opinions and considered responses, ensuring a diverse range of perspectives, including representation from those paying Council Tax across different bands.