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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 24 September 2025
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Displaying 5861 contributions

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Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

That is very helpful. I have a couple more questions, one of which I will ask in a minute—I think that you were coming to the answer there.

The IFS called for revaluation and reform of council tax to be

“combined with reforms to Scotland’s other property taxes.”

We heard ideas from the previous panel about LBTT. I also brought in the idea of a land value tax, which Ken Gibb has spoken to. I would be interested to hear what you would like to see reformed alongside council tax.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

We heard from Joanne Walker, who was on the previous panel, that communicating the revaluation process would be important.

Both of you might have the same answer to this question—I certainly think that that will be the case for Emma Congreve—but I do not want to make assumptions. The 2015 commission on local tax reform was a major piece of work that involved consultation, research and cross-party engagement. Why did it ultimately fail to lead to any significant changes? How could a similar scenario be avoided in the future?

Emma, I will start with you, given that you were involved in the commission.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Your comments are very helpful; we should think about what we are aiming for.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Why do you think that it is the furthest away?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

I want to pick up on a few things. The Welsh Local Government Association is coming to the committee next week, so it will be good to hear from it. Why is it that Scotland cannot move on this issue unless England moves? Why are we so joined, yet Wales is able to get out and do something?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

We will move on to barriers to reform and how to address them.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Who wants to start? Joanne, I think that the question is yours, since your organisation was named.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

The next item is to take evidence as part of our inquiry on the council tax system in Scotland. We will hear from two panels of witnesses this morning. I welcome our first group of witnesses. We have around 75 minutes for this discussion, and we have a lot to cover, so I would be grateful if we could keep questions and answers as succinct as possible.

We are joined in the room by Professor Ken Gibb, from the University of Glasgow, who is also the director of the United Kingdom Collaborative Centre for Housing Evidence; Professor David Heald, who is emeritus professor at the Adam Smith business school at the University of Glasgow; and Joanne Walker, who is a technical officer at the Chartered Institute of Taxation and works for the Low Incomes Tax Reform Group. We are joined online by Sara Cowan, who is the director of the Scottish Women’s Budget Group.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Hang on a minute—I am being passed a note. Colleagues, the first agenda item should have been to decide whether to take items three and four in private, not items four and five. Do we agree to do so?

Members indicated agreement.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Exactly. It is not a simple matter.

We move on to a new topic—barriers to reform and how to address them.