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.
Related Businesses
Related Articles
The Highland Council's Economy and Infrastructure Committee has today (Thursday 13 November 2025) approved a comprehensive report outlining the condition of its road bridge stock, the inspection regime, and the works required to maintain vital road structures across the region. The report highlights the scale of the Council's responsibility for bridges, culverts, retaining walls, and associated structures on the public road network, and sets out plans for future investment under the Roads and Infrastructure Capital Programme.
Members of The Highland Council's Economy and Infrastructure Committee today (Thursday 13 November 2025) noted the Inverness and Highland City-Region Deal Annual Report for 2024/25. The Inverness & Highland City-Region Deal, a ten-year partnership between The Highland Council, UK Government, Scottish Government, and key partners, continues to deliver transformative investment across the region.
It is time for a new crusade for devolution within Scotland, Scottish Secretary Douglas Alexander will say today. In a speech to council leaders, the Secretary of State for Scotland will make clear that there is no route to a decent and prosperous Scotland without strong and effective councils.
An annual update on the work of Highland Council's Registration Service was given at last week’s meeting of the Communities and Place Committee, with plans in place to modernise and further promote the service throughout the Highlands. Chair of the Communities and Place Committee, Councillor Graham MacKenzie, said: "Highland Council’s Registration Service provides a vital statutory role to record life events for our communities.
At last week's meeting of the Communities and Place Committee, progress updates were provided on Highland Council’s ongoing work to increase participation and engagement with communities across the Highlands. Members also considered a draft Participation and Engagement Strategy and agreed the Annual Participation Request Report for the Scottish Government.
The Highland Council is taking a significant step forward in addressing the region's housing needs and unlocking development potential by progressing plans to establish three to four Masterplan Consent Areas (MCAs) across Highland. MCAs are a legal planning tool that enable advance consent for large development sites, significantly reducing the time it takes to deliver housing and infrastructure.
Lochaber Short Term Let Control Area agreed as justified by local members. 'Lochaber has significantly higher short term let properties than the Highland wide average and demonstrates justification for a review to assist with the Highland Housing Challenge.' Following a detailed review of current housing data and short term let (STL) activity, the Lochaber Area Committee unanimously agreed that there is justification for consulting on the introduction a Short Term Let Control Area in Lochaber.
The Highland Council's latest Revenue Budget Monitoring Report (Q2 2025-26) paints a picture of cautious progress amid ongoing financial strain. The Health Social Care & Wellbeing Committee meets on 12 November 2025 to scrutinise progress and agree ongoing monitoring of placement numbers and service transformation.
Highland Council's Climate Change Committee has agreed the Council’s 2024/25 Annual Report under Public Bodies Climate Change Duties, reaffirming its commitment to achieving Net Zero while recognising the complex balance between service delivery, community needs, and long-term decarbonisation. The report shows that total operational emissions for 2024/25 were 34,893 tonnes of CO₂e — a 5% rise compared to the previous year.
Members of Highland Council's Climate Change Committee have welcomed continued progress across a range of projects within the Council’s Net Zero Programme, alongside the approval of four new initiatives to further accelerate action towards a climate-resilient and sustainable Highland. At the meeting, updates were provided on key areas of delivery under the Built Estate & Energy and Social Housing & Housing Revenue Account (HRA) workstreams.