Council tax reforms must come with proper support

This article was featured in the SCDC Weekly - 18th February 2026

SCDC has responded to the Scottish Government and COSLA's consultation on reform of council tax, outlining the measures we think need to be taken to ensure a fair and progressive reformed system.

The consultation, opened late last year, explored how council tax could be updated after being introduced 30 years ago and having remained largely unchanged.

A key measure considered is the updating of valuations, including creating more progressive bands and support for lower-income households which may struggle with increased costs.

In our submission, we support council tax reform through a revalued 14-band system, but have outlined the importance of supporting older people, disabled people, and families on low incomes.

These groups may have limited ability to manage increases, even with mitigation measures such as the Council Tax Reduction scheme. It is vital that the eligibility for these measures is broadened and support is withdrawn more gradually.

There should also be considerations for island communities, where property values may not reflect low income levels, and downsizing is not an option without relocating.

 
 
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