The inquiry involved taking evidence from stakeholders on 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 could be addressed
Arguments for and against a revaluation of domestic properties being undertaken in Scotland
What Scotland can learn from other countries, including for example, Wales, in terms of their approaches to revaluation and reform
Potential costs of any revaluation exercise in Scotland and how it 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?