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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 1 May 2025
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Displaying 5060 contributions

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Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

We have talked about trying to dive into the detail to determine how many people will be affected by the changes—the figure of 20 per cent of households has been given. I am interested in how you will approach engagement, because we have also talked about the number of people who are in arrears. If you have got to that stage, what is your thinking on how to engage with folk who are in arrears and have lived experience of struggling with council tax, as they will be some of the most vulnerable people in Scotland?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

Great. That concludes our questions. Whoever organised your diary to have that meeting this afternoon was thinking really well. I thank the witnesses for joining us. It has been a helpful discussion.

I briefly suspend the meeting to allow the witnesses to leave the table.

11:22 Meeting suspended.  

11:23 On resuming—  

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ariane Burgess

The next item on our agenda is consideration of two negative instruments. Do committee members have any comments on the instruments?

Members indicated disagreement.

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 4 March 2025

Ariane Burgess

We previously agreed to take the next items in private.

11:24 Meeting continued in private until 12:06.  

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

Great.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

That is very welcome. After this evidence session, we will discuss how we will communicate our findings so far.

Fulton MacGregor has the next questions.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

The next item on our agenda is to take evidence as part of our inquiry into the council tax system in Scotland. We have around 75 minutes for this discussion. We are joined by Shona Robison, the Cabinet Secretary for Finance and Local Government, and her officials. Ellen Leaver is the acting director for local government, and David Storrie is the head of local taxation policy, at the Scottish Government. We are also joined by Councillor Katie Hagmann, who is the resources spokesperson at the Convention of Scottish Local Authorities, and Mirren Kelly, who is the chief officer of local government finance at COSLA.

If we cast our memories back to the 2015 commission on local tax reform, it was a major piece of work involving consultation, research and cross-party engagement. I am interested in understanding from the witnesses—starting with the cabinet secretary—why they think that the commission ultimately failed to lead to any significant changes.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

Thank you very much for that. Certainly, the point about political will came up quite strongly in our previous sessions on the issue.

I will direct my second question to Katie Hagmann. In its letter to the committee, COSLA states its intention to work with council leaders to develop cross-party support for reform. Given the political make-up of Scotland’s councils and the wide range of views, I am interested in understanding how you intend to approach that.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

It is helpful to know that that is part of the process. I have a question for Councillor Hagmann and the cabinet secretary. Out of curiosity, why do you think that other taxation and public finance changes—for example, income tax changes—seem to take place without political consensus? What is the difference when it comes to council tax? Why do we need to take everybody with us on that?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 4 March 2025

Ariane Burgess

I will pick up on the scope of the engagement. The idea of percentages came up at our meeting on 18 February. Would you consider talking to people about that? There are challenges with that idea and no one is necessarily advocating it, but what was said during that meeting suggests that a percentage system could be more proportionate and potentially fairer than the current banding system.

Would you be prepared to open up the engagement process to include discussion of that idea, so that people can understand that banding is not the only option? It might be the one that we end up with, but there could be other options.