Future of council tax in Scotland: Consultation analysis Final Report

Appendix B: Public engagement events

The information provided in this appendix is based on the Deciding Matters report to the Scottish Government – Council Tax Reform Public Engagement Events Delivery Report (February 2026).

Overview

Five public engagement events were held between 15 January and 26 January 2026. Four were in-person events and one was online. The locations, dates and attendances for each are summarised below.

Design and recruitment

Deciding Matters developed a recruitment pack for prospective participants, including an overview of the purpose of the engagement events, expected time commitments, the key questions to be explored during events, and instructions on how to register interest.

Members of the public were invited to complete an online Expression of Interest (EOI) form, with registration support available via a named staff contact for those who needed it. The EOI collected basic contact details and demographic information, and asked respondents to indicate workshop availability and any support needs such as alternative formats, translation, or childcare.

Recruitment materials were disseminated widely. This included posters, social media, newsletters, and emails through organisations including Third Sector Interfaces, libraries, local authorities, and national community bodies.

Recruitment ran from 20 November 2025 to 2 January 2026 and generated 443 EOIs, with representation across all demographic categories, though not always proportionally; for example, over 100 respondents were aged 35-44 compared with just over 20 aged 18-25.

Selection process

Deciding Matters reviewed all EOI submissions and selected 33 participants for each of the five events, aiming for 30 attendees per session and inviting additional individuals to account for expected drop‑out. Selection was carried out to ensure diversity across the agreed demographic criteria, prioritised in the following order: geography (with local residents prioritised for in‑person workshops and those from areas without an in‑person option directed to the online session); council tax band; housing tenure; gender; age; household income; and receipt of council tax discounts, reductions, or exemptions.

An initial 170 participants were invited to their preferred event, with remaining respondents signposted to the public consultation. Where invitees withdrew with adequate notice, replacements were identified with similar demographic profiles to maintain diversity across groups. Due to higher‑than‑anticipated non‑attendance at the early events, additional participants were invited to later events. In total, 227 members of the public were invited to take part.

Micro-sessions

Two 1.5‑hour online micro‑sessions were held on Monday 12 January 2026 (an afternoon and evening session) to give participants background information and space to ask questions. Each micro‑session opened with a short introduction from Deciding Matters, followed by a presentation from a Scottish Government policy expert covering the background and context for the work, potential reform options, and what a transition to a reformed system might involve.

Event attendees

A total of 115 participants took part in the events, and a further breakdown is provided in the tables below. Attendance was lower than anticipated, with 20-25 participants at each event. Some of this drop‑off was explained by last‑minute issues such as illness, changes to work shifts, or family circumstances, which participants communicated to the team on the day. Others did not attend and could not be reached, meaning the reasons for the higher‑than‑expected non‑attendance remain unknown.

NB: values under 10 have been suppressed.

NB: values under 10 have been suppressed.

NB: values under 10 have been suppressed.

NB: values under 10 have been suppressed.

NB: values under 10 have been suppressed.

NB: values under 10 have been suppressed. The figures for those that reported being in receipt of council tax benefits, reductions of exemptions have also been suppressed to prevent calculation of those that didn’t know based on total figures.

A gift of thanks to participants

A gift of thanks was accessed by participants by completing a form after attending an event. Participants could request either a bank transfer of £100 or a voucher worth the same value.

Discussion topics at the public engagement events

Each public engagement event followed a similar format, and participants were assigned into one of four smaller groups/breakout rooms. Each group had a facilitator (from Deciding Matters) and a notetaker (from EKOS).

Making introductions

Participants in each group were asked to make introductions and to say why they registered to attend the event.

Hopes and fears of council tax reform

Participants were asked to share their hopes and fears with regards to council tax reform.

Exploring whether there is a need for reform

Each group was asked to consider whether they supported: no change – there is no change to the current council tax system; or revaluation – the council tax system is revalued using up-to-date values.

Exploring the nature of reform

Each group explored their group’s preferred option in more depth (either no change or revaluation) looking at the potential benefits and challenges of this. If revaluation was selected, four reform options were considered, and each group was asked to identify their preferred option.

Personas

At the events, groups were asked to consider how their group’s preferred reform option(s) would work for people with different circumstances.

John (79). John is retired and lives alone. He owns a 4-bedroom house in a village. He bought his house in the 80s when his children still lived at home and has stayed there since. John has paid off his mortgage and has few bills. His only income is his state pension. Additional information subsequently provided at the in-person events following the groups’ initial discussions on personas: John’s property is worth £380,000 and is currently in Band D.

Lisa (38). Lisa is secondary school teacher and a single mum to her two young children (five and seven). She rents a two-bedroom house in a popular city. Lisa’s rent has increased this year, although her salary has not. Additional information: Lisa’s rented accommodation is worth £250,000 and is currently in Band C.

Chris (19). Chris is doing an entry level role and renting a five-bedroom house with friends in a large town. Out of the four friends he lives with, three are students. Chris earns an entry level wage and gets financial support from his parents to help pay bills. Additional information: The property Chris and his friends are renting is worth £600,000 and is currently in Band F.

Sarah (61). Sarah is a project manager and owns a portfolio of assets. She also works as a consultant part-time. Sarah also rents properties to long-term renters. Sarah has a reasonably large salary and a high value property in the city which she occupies with her partner. Additional information: Sarah’s property is worth £980,000 and is currently in Band F.

Eilidh (42). Eilidh works as a middle manager for an insurance company. She owns a 4-bedroom semi-detached house in a pleasant suburban area with her husband, Nathan, who runs a small electrician business. Their household income is stable, but their earnings have only increased modestly in recent years. They have two teenage children living at home. Additional information: Eilidh’s property is worth £400,000 and is currently in Band D.

Individual voting exercise on reform options

Each individual participant was asked to place a sticker to identify their personal or individual preferred reform option against the reform options each group had identified as their preferred option(s). Based on the individual voting exercise, the reform option that received the most votes was used as the basis for the remainder of the event’s discussions.

Transitional measures

The groups considered what transitional measures would be helpful and some also considered how this may affect the various personas discussed above.

National versus local banding

The groups considered the implications of a localised revaluation compared to a national revaluation.

Communicating change

An exercise on communicating change was added as a final exercise at the in-person events, as it had been consistently raised as a theme during a previous public engagement event.