Consultation on a fairer Council Tax

Overview

The Scottish Government and the Convention of Scottish Local Authorities (COSLA - on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the council tax charges (also referred to as multipliers) for properties in valuation bands E to H.

The present council tax system is perceived by some as unfair and regressive because it levies a higher tax rate on lower value properties, and a lower rate for higher value properties. 

This consultation seeks views as to whether those in properties in the highest bands should be making a greater contribution, where they can afford to do so.

Read the consultation paper

Why your views matter

Council tax revenue contributes to the huge range of vital council services which we all rely on. This includes funding for our schools, social care, support for housing, environmental and waste services, roads and transport, and many more. 

The present council tax system is perceived by some stakeholders as unfair and regressive because it levies a higher tax rate on lower value properties, and a lower rate for higher value properties. A chargeable property in a Band H has a council tax liability of about three times that of a Band A property, but is, on average, worth about fifteen times the value.

The focus of the proposal in this paper is to address the balance of burden within the system, and we seek your views as to whether those in properties in the highest bands should be making a greater contribution. Noting that the Council Tax Reduction scheme will still be available to help those on low incomes, regardless of the band of their property.