Future of council tax in Scotland: consultation

Questions for Consultation

1. Do you think the current council tax system in Scotland needs to be reformed?

Yes

No

Don’t know

2. Do you think property values used to calculate council tax should be updated to reflect current market values, instead of using 1991 values (i.e. should there be a revaluation of every Property in Scotland)?

Yes

No

Don’t know

3. How often do you think property values should be reviewed and updated for council tax purposes?

Every 3 years

Every 5 years

Every 7 years

Every 10 years

Other, please specify [50 words maximum]

Don’t Know

4. Following a revaluation, do you think council tax band property value thresholds should be set at a national level or vary by council area?

Thresholds should be set nationally to be the same across all council areas

Thresholds should vary by council area based on local housing markets

Don’t know

5. Which of the following is most important to you in the design of council tax bands?

Ensuring tax rises between bands are gradual and predictable (differentiation)

Ensuring households in higher-value homes contribute more (progressivity)

Don’t know

Other, please specify [50 words maximum]

6. Which of the potential council tax systems do you most support?

Revaluation with 8 existing bands

Revalued 12-band (differentiated) system

Revalued 12-band (progressive) system

Revalued 14-band system

The current council tax system

Don’t know

7. Which of the potential council tax systems do you least support?

Revaluation with 8 existing bands

Revalued 12-band (differentiated) system

Revalued 12-band (progressive) system

Revalued 14-band system

The current council tax system

Don’t know

8. Do you support the establishment of a transitional relief scheme to limit how much a household’s council tax bill can increase each year following reform?

Yes

No

Don’t know

9. Which transitional relief scheme would you prefer?

Scheme 1: Cap increases at 10% or £300 per year

Scheme 2: Cap increases at 25% or £600 per year

Other, please specify [50 words maximum]

Don’t know

10. Do you support the establishment of a council tax deferral scheme for homeowners?

Yes

No

Don’t know

11. In your view, who should be eligible to receive support from a council tax deferral scheme?

[Select as many as you think should apply]

Pensioners (over state pension age)

Disabled people

Households with children

Households experiencing financial hardship

Other, please specify [50 words maximum]

Don’t know

12. Should households who defer payment pay interest on the amount deferred?

Yes

No

Don’t know

13. Do you think the Council Tax Reduction scheme should be expanded to support more households following any reform?

Yes

No

Don’t know

14. Which changes to the Council Tax Reduction scheme would you support? [Select as many as you think should apply]

Broaden eligibility criteria for CTRS to include low-income households where the property moves into a higher band due to council tax system changes

Change CTR so support is withdrawn more gradually as rising incomes move individuals out of eligibility

No changes needed

Other, please specify [50 words maximum]

Don’t know

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

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

16. 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]