Briefing 1 Why Property Taxation?

Briefing 2 A Brief History of Local Domestic Taxation

Briefing 3 What’s Wrong with the Council Tax?

Briefing 4 Property Tax and Housing Affordability

Briefing 5 Why Scotland Needs a Fair Property Tax

Briefing No 6 Parties Local Tax Proposals 2016 Holyrood



Commission on Local Tax Reform

Commission on Strengthening Local Democracy

Reports & Publications

The 2006 Burt Review recommended the replacement of Council Tax with a Local Property Tax.

The 2007 Sir Michael Lyons Inquiry into Local Government (in England) recommended keeping the Council Tax but with an immediate revaluation and new bands.

The 2009 Glasgow City Council Cross Party Local Taxation Working Group proposed the revaluation of property values and measures to increase Council Tax Benefit uptake, followed by a longer term move to a Local Property Tax supplemented by a Land Value Tax for residential property.

The 2010 Scottish Green Party Land Value Tax for Scotland which develops the case for land value tax. (4.1Mb pdf)

The 2011 Mirrlees Review (Chapter 16) recommended the introduction of a Land Value Tax to replace non-domestic rates a Housing Services Tax to replace Council Tax.

The 2013 COSLA Local Funding Review which sets out the principles that ought to underpin the funding of local services and makes a number of recommendations regarding the balance of funding, the modernisation of the council tax, and non domestic rates.

The 2014 Joseph Rowntree Foundation Report “After the Council Tax” called for a progressive property tax based on a fixed amount of a property’s updated value

The 2014 CIPFA and Local Government Association Independent Commission on Local Government Finance which proposes significant reforms in the context of the retention of the Council Tax but giving councils the power to revalue properties, set council tax bands and set the rate of tax.

The 2014 Land Value Tax for Northern Ireland which examined the feasibility and practicality of implementing LVT. (10Mb pdf)

The 2014 The Commission on Strengthening Local Democracy which identified a lack of fiscal empowerment at local level is one significant barrier to local democratic choice and control, and makes a number of recommendations with a view to local governments being able to raise 50% of their income locally.