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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 4 May 2021
  6. Current session: 13 May 2021 to 1 September 2025
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Displaying 5744 contributions

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Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

The next item is to take evidence as part of our inquiry on the council tax system in Scotland. We will hear from two panels of witnesses this morning. I welcome our first group of witnesses. We have around 75 minutes for this discussion, and we have a lot to cover, so I would be grateful if we could keep questions and answers as succinct as possible.

We are joined in the room by Professor Ken Gibb, from the University of Glasgow, who is also the director of the United Kingdom Collaborative Centre for Housing Evidence; Professor David Heald, who is emeritus professor at the Adam Smith business school at the University of Glasgow; and Joanne Walker, who is a technical officer at the Chartered Institute of Taxation and works for the Low Incomes Tax Reform Group. We are joined online by Sara Cowan, who is the director of the Scottish Women’s Budget Group.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Hang on a minute—I am being passed a note. Colleagues, the first agenda item should have been to decide whether to take items three and four in private, not items four and five. Do we agree to do so?

Members indicated agreement.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Exactly. It is not a simple matter.

We move on to a new topic—barriers to reform and how to address them.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

David, you are nodding. Do you want to add anything?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

That is great. Thanks very much.

That concludes our questions. We have ended up with a very clear next step, which is making revaluation a priority and just getting on with it. I get the sense that it is almost a case of our not being able to see the following step until we take that first step. Once we do that, we can start to get a greater understanding of where we need to go.

I appreciate your joining us today for what has been a really helpful discussion. As that was our last item in public, I close the public part of the meeting.

12:06 Meeting continued in private until 12:23.  

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

I call Alexander Stewart to ask our final few questions.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

This issue has been touched on a bit, but I want to get to the bottom line. The IFS claims that

“Adding more bands would allow for a more fine-grained relationship between property value and tax liability”,

but it notes that the Welsh Government believes that having a relatively small number of

“wide bands makes valuation easier and reduces the number of appeals.”

I am interested in hearing a bit more about that from David Phillips, and whether Emma Congreve agrees with that.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Ken Gibb talked about a split tax—part LVT, part housing services.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Welcome back. Again, we have around 75 minutes for this discussion, so I would be grateful if we could keep the questions and answers as succinct as possible.

We are joined in the room by Emma Congreve, who is the deputy director and principal knowledge exchange fellow at the Fraser of Allander Institute, and online by David Phillips, who is the associate director of the Institute for Fiscal Studies. We will try to direct our questions to one of you initially, but if you would like to come in, please indicate to me or the clerks. David, you can do that by typing an R in the chat box. There is no need for you to operate the microphones—we do all of that for you.

I direct the first question to Emma Congreve. It is the same question as I asked the previous panel. We have had commissions and we have had claims that council tax is unpopular. However, council tax has managed to survive for 32 years. Do you consider that there are any benefits to the current system of council tax?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

I am getting from your response that we are stuck in a situation in which there are no real benefits to the current system and we could be implementing a lot of technical solutions.