Local government finance sources and council tax reform: joint working group

Overview

The Joint Working Group on Sources of Local Government Funding and Council Tax Reform (JWG) forms part of the New Deal for Local Government, and the joint working to develop a fiscal framework. The group is co-chaired by Scottish Ministers and COSLA.

The JWG is intended to provide a space for joint dialogue on a range of issues relating to sources of local government funding and council tax. The purpose of the JWG is two-fold: 

• to consider proposals for meaningful changes to be introduced in the short-term to council tax, reflecting the current circumstances created by the cost crisis
• to consider approaches to longer term reform, including the development of effective deliberative engagement on sources of local government funding, which includes council tax

The second purpose links to the 2021 to 2022 Programme for Government and the Bute House Agreement commitment. This is to establish a working group to oversee the development of effective deliberative engagement on sources of local government funding, including council tax.

Remit

The remit of the group is to:

• consider proposals for meaningful changes to council tax, including on second and empty homes. This is to reflect the current circumstances created by the cost crisis and to support the best use of existing housing stock
• consider options and approaches to longer term reform. This includes the development of effective deliberative engagement on sources of local government funding and council tax
• consider options for the forms of deliberative engagement to use
• approval of the implementation of the work, including:
  • the sortition recruitment for any engagement to an agreed weighting commissioning of an agreed design and delivery of the process
  • the scale and scope of engagement and questions for participants
  • the timescales for the delivery of deliberative engagement
• decide on the form that any outputs of these deliberative engagements should take, and responses to any recommendations

Members

• Tom Arthur MSP, Minister for Community Wealth and Public Finance
• Patrick Harvie MSP, Minister for Zero Carbon Buildings, Active Travel and Tenants’ Rights
• Joe FitzPatrick MSP, Minister for Local Government Empowerment and Planning
• Councillor Shona Morrison, COSLA President
• Councillor Steven Heddle, COSLA Vice-President
• Councillor Katie Hagmann, COSLA Resources Spokesperson
• Robert Emmott, Local Authorities Director of Finance Group Representative
• Les Robertson, Institute of Revenue Rating Valuation Representative

Documents

• Local Government Finance Resources and Council Tax Reform: Joint Working Group minutes - June 2023
• Local Government Finance Resources and Council Tax Reform: Joint Working Group minutes - March 2023
• Local Government Finance Resources and Council Tax Reform: Joint Working Group minutes – December 2022