Consultation on Future of Council Tax in Scotland

Scottish Government and the Convention of Scottish Local Authorities (COSLA) are seeking people’s views on the future of council tax in Scotland, via an online consultation.

The council tax system has remained largely unchanged since its introduction over 30 years ago, while being source of funding for local services such as schools, social care, roads, libraries and waste collection.

The consultation is looking for input on how Scotland’s council tax system could be made fairer and more up to date. It explores illustrative models such as revaluing properties, adjusting tax bands and introducing protections to help households manage any changes to their bills.

The online consultation forms part of a joint programme of work led by Scottish Government and COSLA which is seeking to build consensus on reforms to council tax. The aim of this consultation is to gather views from individuals, households, communities, and organisations across Scotland on potential approaches to reform.

The key areas under consideration include:

• Updating the market reference point (currently based on values as at 1991) to reflect current market values and modernise the tax base.
• Exploring approaches to revaluation, including localised revaluation where council tax band thresholds could differ by council area, to reflect local housing markets.
• Introducing options for new council tax bands at the top and bottom of the scale, to ensure the system is more progressive and proportionate, or to smooth the differences between tax rates.
• Considering transitional measures such as phased implementation and deferral options to help households adjust to any changes, as well as reductions to support lower-income households.

The findings from this consultation, together with the wider programme of engagement, will help support informed public debate and further consideration in the Scottish Parliament.

The deadline for responses is Friday 30 January 2026.

Full background information on the consultation (and the wider programme) is available via the consultation paper (linked for your convenience).

To submit your response, or for further information, please visit the Scottish Government website.