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The reality is that, ultimately, council tax does not incentivise best use. As the Scottish Government aims to fulfil the “Housing to 2040” strategy, we need to consider quite radical changes to the broader housing market and how land is best used.
As you can imagine, we pushed on a number of fronts to try to get the maximum benefit and best deal and were more successful in some areas than in others.
You end up with a central Government trying to do too much that it is not best placed to do. Some progress towards decentralisation has been made in England.
The backdrop is extremely difficult, but we have tried to prioritise support for low-income households as best we can. It is, indeed, extremely difficult.
There was a belief from some people on the review board that some parents might not act in the best interests of the child. We could therefore potentially have a scenario in which a child changed their gender and the parents were supportive of that without really knowing the impact of it.