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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 21 April 2025
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Displaying 5030 contributions

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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.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

We will move on to a new area, which is on the practicalities and politics of council tax revaluation.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Again.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

We are hearing all kinds of good things for taking forward the issue.

We will move on to the next area of questions on the practicalities and the politics of council tax revaluation, which the witnesses have already touched on.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Great—thanks for coming up with a benefit.

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

The Fraser of Allander Institute has written:

“Although Council Tax is tied to property, it is income or savings that are required to pay the bill each year.”

How would any future property tax get around that fundamental issue? Do you believe that it is appropriate to use property value as a measure of the ability to pay council tax?

Local Government, Housing and Planning Committee

Council Tax

Meeting date: 18 February 2025

Ariane Burgess

Ken Gibb started to cover land value tax, which I am interested in. You also raised it in your communication with us. I have a broad question, as it seems to me that you have an interest in the committee going in that direction. Could you speak to that idea a bit more?

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.