Future of council tax in Scotland: consultation

5. Next Steps

This consultation is an important part of the wider programme of work being carried out jointly by the Scottish Government and COSLA to explore options for the future of council tax. The views gathered through this process will help shape the next stage of policy development and support an informed debate on the future direction of local taxation in Scotland.

All of the options presented in this paper are illustrative. No final decisions have been made. We are committed to listening to the views of individuals, communities, organisations, and other stakeholders across the country. Your feedback will help us to better understand the impact of the different options, and to assess how the council tax system might be improved in a way that is more sustainable, easier to understand, and better reflects changes in the housing market.

Responses to this consultation will inform public engagement and political discussion in the Scottish Parliament. Any decisions about reform would follow only once consensus is built, and would be carefully planned and delivered in a phased way.

We encourage you to take part and share your views. Your input will help shape the future of council tax in Scotland.

Questions:

15. Do you have any information you wish to share that has not already been discussed in the paper on the impact of council tax reform on any of the following:

• Groups who share protected characteristics
• Island Communities
• Businesses or organisations in the public, private or third sector
• Your local area

16. Please provide details, making reference to the type of impact to which your comments relate. [free text, 300 words maximum]

Please provide any other comments or views on the consultation themes or council tax reform that you have not been able to share above. [free text, 300 words maximum]