The Scottish Government and the Convention of Scottish Local Authorities (COSLA) have launched an online consultation seeking views on how Scotland’s council tax system could be modernised.
Council tax has remained largely unchanged since it was introduced more than 30 years ago, despite being a key source of funding for vital local services including schools, social care, roads, libraries and waste collection. This consultation aims to explore ways of making the system fairer, more up to date, and better aligned with Scotland’s current housing market.
What the consultation covers
People, communities and organisations are invited to share their views on a range of potential reforms, including:
-
Updating the market reference point (currently based on 1991 values) to reflect current property values.
-
Exploring approaches to revaluation, including localised revaluation to better reflect local housing markets.
-
Considering new council tax bands at the top and bottom of the scale to make the system more progressive and proportionate.
-
Introducing transitional measures, such as phased implementation or payment deferrals, to help households manage any changes.
-
Providing reductions or protections for lower-income households.
The consultation forms part of a wider joint programme of work between Scottish Government and COSLA to build consensus on future reforms and support informed debate in the Scottish Parliament.
Deadline
Responses are invited until Friday 30 January 2026.
Take part
Full background information is available via the consultation paper.
To submit your response or learn more, please visit the Scottish Government website.
