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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 5 May 2021
  6. Current session: 12 May 2021 to 19 June 2025
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Displaying 5684 contributions

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Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

I invite Paul Ferguson to comment, and then Lisa Hayward, as we would like to hear the Welsh perspective, too.

Local Government, Housing and Planning Committee

Decision on Taking Business in Private

Meeting date: 25 February 2025

Ariane Burgess

Good morning and welcome to the sixth meeting in 2025 of the Local Government, Housing and Planning committee. I remind all members and witnesses to ensure that their devices are on silent. We have received apologies from Mark Griffin MSP.

The first item on our agenda is a decision on whether to take in private items 4, 5 and 6. Do members agree to do so?

Members indicated agreement.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

Before you move on, Matthew Evans wants to come in on the previous question.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

The next item on our agenda is to take evidence as part of our inquiry into the council tax system in Scotland. I welcome our witnesses to the meeting. We have around 90 minutes for this discussion and a lot to cover, so I would be grateful if we could keep questions and answers succinct.

For this item, we are joined in the room by Paul Ferguson, who is a senior service manager for housing at Falkirk Council and a member of the Scottish executive of the Institute of Revenues, Rating and Valuation—otherwise known as IRRV; Heather Honeyman, who is assessor for Fife Council and president of the Scottish Assessors Association; and Brian Rout, who is assessor for Scottish Borders Council and secretary of the Scottish Assessors Association.

We are joined online by Matthew Evans, who is head of service in revenue and benefits at Wrexham Council and president of the Institute of Revenues, Rating and Valuation’s Wales association, and Lisa Hayward, who is finance policy officer for revenues and benefits at the Welsh Local Government Association.

We turn to questions from members. We will try to direct our questions to a specific witness in the first instance, but if you would like to come in, please indicate that to me or the clerks; Matthew and Lisa, please do that by typing R in the chat function. There is no need for you to operate your microphones, as we will do that for you.

I will start. The first area of questioning is the experiences of revaluation in Wales and the lack of revaluation in Scotland. Paul Ferguson, I will cue you up initially, and will bring in the folks from Wales later.

The 2015 commission on local tax reform was a major piece of work, involving consultation, research and cross-party engagement. I would be interested to understand from your perspective why, ultimately, it failed to lead to any significant changes.

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 25 February 2025

Ariane Burgess

The next item on our agenda today is for the committee to consider two negative instruments.

The first is the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025. No member has any comments on the order. Does the committee agree that we do not wish to make any recommendations in relation to the order?

Members indicated agreement.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

I hear that there has been a long-term commitment to carry that out, and that the unfair nature of the tax is what has been driving that work. I am also hearing that it has taken a long time to engage and bring people along in the process.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

Thanks. That is certainly the situation here.

Paul, again, I will direct this next question to you, but Heather and Brian might want to come in, as well.

Writing as far back as 2003, the Welsh Government stated:

“the use of the 1991 property value seems incongruous in light of changes within the housing market in Wales since 1991.”

We also heard that point being made in what Lisa said. What are the most obvious changes in the Scottish housing market since 1991 that you are aware of?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

We will move on to the area of collaboration, consultation and communication, which Fulton MacGregor will ask about.

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 25 February 2025

Ariane Burgess

The second negative instrument is the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025. No member has any comments on the regulations. Does the committee agree that we do not wish to make any recommendations in relation to the regulations?

Members indicated agreement.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 25 February 2025

Ariane Burgess

We will now move to questions from Alexander Stewart.