We are testing a new beta website for gov.scot go to new site

A Fairer Way: Report by the Local Government Finance Review Committee

DescriptionReport on local taxation in Scotland by the Local Government Finance Review Committee
Official Print Publication DateNovember 2006
Website Publication DateNovember 09, 2006


Local Government Finance Review Committee, Edinburgh 2006
ISBN 0 7559 4989 7

The Local Government Finance Review Committee was set up by Scottish Ministers to review local taxation in Scotland and report with recommendations. The Committee has operated independently of the Scottish Executive and this report does not necessarily reflect the views of Scottish Ministers. The report and supporting documentation can also be found on the Committee's own website: www.localgovernmentfinancereview.org.

This document is also available in pdf format (688k)



Section 1: Executive Summary
Section 2: Our Review - Its Remit and its Conduct
Section 3: History of Local Government Finance in Scotland
Section 4: Local Government Finance in Scotland Today
Section 5: Role and Constitutional Position of Local Government
Section 6: Do Local Domestic Taxes Need to be Locally Set?
Section 7: The Balance of Funding
Section 8: Criteria Used to Assess the Forms of Local Taxation
Section 9: Domestic Tax Options in Principle
Section 10: A Local Income Tax

Section 11: Property Tax Options Considered
Section 12: Current Council Tax
Section 13: Reforming Council Tax
Section 14: The Local Property Tax
Section 15: Council Tax Benefit
Section 16: Pensioner Households
Section 17: Non-Domestic Taxation
Section 18: Fees and Charges
Section 19: Equalisation
Section 20: Water and Sewerage Charges
Section 21: Summary of Recommendations


Annex A

The Local Government Finance Committee is:

Sir Peter Burt, MA, MBA, FCIBS, FRSE (Chairman)
Professor John Baillie, MA, CA
Peter Daniels, OBE, MA
Dr Janet Lowe, CBE, BA, MBA, EdD

Specialist adviser: Kenneth McKay, CBE
Secretary: David Milne