Council Tax High-Value Property Bands (Mansion Tax): consultation

6. Next Steps

This consultation has set out the Scottish Government's proposal to introduce two new high-value Council Tax bands, and has invited views on the illustrative rates for Band I and Band J.

All responses will be analysed and considered carefully. A report summarising the responses received will be published following the close of the consultation. The findings will inform the multipliers set for Band I and Band J through primary legislation, which will be introduced to the Scottish Parliament.

Responses to this consultation will also be considered alongside the findings from the Future of Council Tax in Scotland consultation. That wider consultation is examining the full range of options for longer-term reform of the Council Tax system, and its conclusions will inform decisions on affordability protections and any transitional arrangements that may accompany the introduction of these two new bands.

We encourage as many people as possible to share their views. The new bands will affect a small number of households, but the rate at which they are charged is a matter of public interest - and responses from individuals, communities and organisations across Scotland will help ensure that the rates set through legislation are well-informed.