This is expected to involve taking evidence from relevant stakeholders after February recess and will consider the following key themes— • Progress made by the Joint Working Group on Sources of Local Government Funding and Council Tax Reform since its first meeting in 2022; • Barriers to change in this area; • Ways in which barriers to change can be addressed; • Arguments for and against a revaluation of domestic properties being undertaken in Scotland; • What Scotland can learn from other countries – for example Wales – in terms of their approaches to revaluation and reform; • Likely costs of any revaluation exercise in Scotland and how they should be funded; • Assuming that council tax remains one of the main local taxes in Scotland, what other reforms to the tax could be explored?