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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: 18 February 2025

Ariane Burgess

We are hearing all kinds of good things for taking forward the issue.

We will move on to the next area of questions on the practicalities and the politics of council tax revaluation, which the witnesses have already touched on.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Great—thanks for coming up with a benefit.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

The Fraser of Allander Institute has written:

“Although Council Tax is tied to property, it is income or savings that are required to pay the bill each year.”

How would any future property tax get around that fundamental issue? Do you believe that it is appropriate to use property value as a measure of the ability to pay council tax?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Ken Gibb started to cover land value tax, which I am interested in. You also raised it in your communication with us. I have a broad question, as it seems to me that you have an interest in the committee going in that direction. Could you speak to that idea a bit more?

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

Sara, you indicated that you want to come in.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

It is aimed at both of you.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

What do we need to do to avoid that happening again? We are doing this work, and we hope that something might happen in session 7. What do we need to do?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

I will bring in Mark Griffin, who joins us online.