As I set out in my 2016-17 Draft Budget statement to Parliament on 16 December 2015, the Scottish Government will bring forward plans for reform of the present council tax, reflecting the principles of the Commission on Local Tax Reform’s report; enter into a consultation with local government about the possible future assignation of a proportion of income tax receipts, thereby giving local authorities an incentive to boost economic growth in their areas; and launch a review of the non-domestic rates system in Scotland, before the end of the current parliamentary term.