CIOT noted that “it is a difficult tax to replace, because it collects a lot of money without many problems with collection” but, given it is within Holyrood's powers, it is “therefore easier to work with”.Official Report, Finance and Public Administration Committee, 20 September 2022 The DHI suggested “everyone agrees that change is needed, but no-one can agree on what needs to change”, and asks that “we stop wasting time, get on and make a decision”.Official Report, Finance and Public Administration Committee, 20 September 2022 Unison Scotland suggested that work on reforming council tax should continue and, in the meantime, additional bands could be introduced “so that people in bigger houses and properties pay a bit more”.Official Report, Finance and Public Administration Committee, 27 September 2022
The Minister for Public Finance, Planning and Community Wealth told the Committee on 22 March 2022 that a citizens' assembly would be set up to investigate the potential options for replacing or reforming council tax.