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Publication - Consultation analysis

Future of council tax in Scotland: Consultation analysis Final Report

Published
11 September 2026
From
Deputy First Minister and Cabinet Secretary for Finance and Local Government
Directorate
Local Government and Housing Directorate
Topic
Money and tax
ISBN
9781807754044

The report presents the independent analysis of the Future of Council Tax in Scotland consultation and associated public engagement events.

Consultation

View supporting documents Supporting documents

Appendix C: Data tables

This appendix provides all data tables for the quantitative analysis.

Table C.1: Do you think the current council tax system in Scotland needs to be reformed?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 81% 981 16% 197 3% 33 1,211
Organisations 97% 69 1% 1 1% 1 71
All answering 82% 1,050 15% 198 3% 34 1,282
Table C.2: Do you think the current council tax system in Scotland needs to be reformed? Responses by council tax band groupings
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 81% 359 14% 64 4% 19 442
Band E to H 82% 532 16% 106 2% 11 649
I don't pay council tax 80% 12 20% 3 0% 0 15
Don't know 74% 56 22% 17 4% 3 76
All answering 81% 959 16% 190 3% 33 1,182
Table C.3: Do you think property values used to calculate council tax should be updated to reflect current market values, instead of using 1991 values (that is, should there be a revaluation of every property in Scotland)?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 66% 802 29% 351 5% 60 1,213
Organisations 91% 62 4% 3 4% 3 68
All answering 67% 864 28% 354 5% 63 1,281
Table C.4: Do you think property values used to calculate council tax should be updated to reflect current market values, instead of using 1991 values (that is, should there be a revaluation of every property in Scotland)? Responses by council tax band groupings
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 68% 304 26% 116 5% 24 444
Band E to H 67% 435 29% 188 4% 28 651
I don't pay council tax 87% 13 13% 2 0% 0 15
Don't know 49% 37 43% 33 8% 6 76
All answering 67% 789 29% 339 5% 58 1,186
Table C.5: How often do you think property values should be reviewed and updated for council tax purposes?
Respondent type Every 3 years Every 5 years Every 7 years Every 10 years Other Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Individuals 7% 82 23% 266 4% 51 35% 411 23% 274 8% 92 1,176
Organisations 8% 5 34% 22 5% 3 8% 5 38% 24 8% 5 64
All answering 7% 87 23% 288 4% 54 34% 416 24% 298 8% 97 1,240
Table C.6: How often do you think property values should be reviewed and updated for council tax purposes? Responses by council tax band grouping
Respondent type Every 3 years Every 5 years Every 7 years Every 10 years Other Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Band A to D 6% 25 25% 110 4% 16 39% 167 17% 73 10% 42 433
Band E to H 7% 42 21% 131 5% 32 36% 224 26% 163 5% 34 626
I don't pay council tax 20% 3 20% 3 7% 1 27% 4 13% 2 13% 2 15
Don't know 8% 6 21% 16 3% 2 19% 14 35% 26 15% 11 75
All answering 7% 76 23% 260 4% 51 36% 409 23% 264 8% 89 1,149
Table C.7: Following a revaluation, do you think council tax band property value thresholds should be set at a national level or vary by council area?
Respondent type 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 Number responding to the question
- % n= % n= % n= -
Individuals 44% 525 49% 593 7% 84 1,202
Organisations 68% 43 21% 13 11% 7 63
All answering 45% 568 48% 606 7% 91 1,265
Table C.8: Following a revaluation, do you think council tax band property value thresholds should be set at a national level or vary by council area? Responses by council tax band grouping
Respondent type 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 Number responding to the question
- % n= % n= % n= -
Band A to D 40% 172 54% 237 6% 26 435
Band E to H 47% 307 45% 292 8% 49 648
I don't pay council tax 53% 8 40% 6 7% 1 15
Don't know 36% 27 57% 43 8% 6 76
All answering 44% 514 49% 578 7% 82 1,174
Table C.9: Which of the following is most important to you in the design of council tax bands?
Respondent type Ensuring households in higher-value homes contribute more (progressivity) Ensuring tax rises between bands are gradual and predictable (differentiation) Other Don’t know Number responding to the question
- % n= % n= % n= n= % -
Individuals 37% 436 42% 495 19% 228 2% 22 1,181
Organisations 55% 36 18% 12 24% 16 3% 2 66
All answering 38% 472 41% 507 20% 244 2% 24 1,247
Table C.10: Which of the following is most important to you in the design of council tax bands? Responses by council tax band grouping
Respondent type Ensuring households in higher-value homes contribute more (progressivity) Ensuring tax rises between bands are gradual and predictable (differentiation) Other Don’t know Number responding to the question
- % n= % n= % n= n= % -
Band A to D 56% 241 28% 121 14% 60 3% 11 433
Band E to H 24% 149 53% 339 22% 140 1% 6 634
I don't pay council tax 40% 6 33% 5 13% 2 13% 2 15
Don't know 41% 30 34% 25 23% 17 3% 2 74
All answering 37% 426 42% 490 19% 219 2% 21 1,156
Table C.11: Which of the potential council tax systems do you most support?
Respondent type Revaluation with 8 existing bands Revalued 12-band (differentiated) system Revalued 12-band (progressive) system Revalued 14-band system The current council tax system with no revaluation Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Individuals 14% 168 16% 187 14% 157 37% 427 12% 140 7% 82 1,161
Organisations 2% 1 8% 5 20% 12 59% 36 3% 2 8% 5 61
All answering 14% 169 16% 192 14% 169 38% 463 12% 142 7% 87 1,222
Table C.12: Which of the potential council tax systems do you most support? Reponses by council tax band grouping
Respondent type Revaluation with 8 existing bands Revalued 12-band (differentiated) system Revalued 12-band (progressive) system Revalued 14-band system The current council tax system with no revaluation Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Band A to D 10% 44 8% 35 18% 77 47% 200 11% 47 5% 20 423
Band E to H 18% 113 23% 142 10% 64 30% 190 11% 72 7% 46 627
I don't pay council tax 7% 1 7% 1 29% 4 36% 5 7% 1 14% 2 14
Don't know 8% 6 11% 8 14% 10 34% 24 20% 14 13% 9 71
All answering 14% 164 16% 186 14% 155 37% 419 12% 134 7% 77 1,135
Table C.13: Which of the potential council tax systems do you least support?
Respondent type Revaluation with 8 existing bands Revalued 12-band (differentiated) system Revalued 12-band (progressive) system Revalued 14-band system The current council tax system with no revaluation Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Individuals 19% 231 4% 43 11% 137 19% 232 39% 466 7% 88 1,197
Organisations 5% 3 0% 0 5% 3 0% 0 83% 55 8% 5 66
All answering 19% 234 3% 43 11% 140 18% 232 41% 521 7% 93 1,263
Table C.14: Which of the potential council tax systems do you least support? Responses by council tax band grouping
Respondent type Revaluation with 8 existing bands Revalued 12-band (differentiated) system Revalued 12-band (progressive) system Revalued 14-band system The current council tax system with no revaluation Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Band A to D 23% 98 5% 20 6% 27 16% 71 45% 197 5% 22 435
Band E to H 18% 114 3% 18 15% 94 23% 146 36% 230 7% 43 645
I don't pay council tax 13% 2 13% 2 0% 0 13% 2 40% 6 20% 3 15
Don't know 21% 16 4% 3 14% 11 14% 11 30% 23 16% 12 76
All answering 20% 230 4% 43 11% 132 20% 230 39% 456 7% 80 1,171
Table C.15: 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?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 79% 939 16% 188 6% 66 1,193
Organisations 92% 61 3% 2 5% 3 66
All answering 79% 1,000 15% 190 5% 69 1,259
Table C.16: 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? Responses by council tax band grouping
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 79% 343 15% 67 6% 25 435
Band E to H 80% 509 16% 104 4% 27 640
I don't pay council tax 67% 10 27% 4 7% 1 15
Don't know 75% 57 12% 9 13% 10 76
All answering 79% 919 16% 184 5% 63 1,166
Table C.17: Which transitional relief scheme would you prefer?
Respondent type Scheme 1: Cap increases at 10% or £300 per year Scheme 2: Cap increases at 25% or £600 per year Other Don’t know Number responding to the question
- % n= % n= % n= % n= -
Individuals 60% 710 16% 186 16% 187 8% 92 1,175
Organisations 24% 15 19% 12 47% 29 10% 6 62
All answering 59% 725 16% 198 17% 216 8% 98 1,237
Table C.18: Which transitional relief scheme would you prefer? Responses by council tax band grouping
Respondent type Scheme 1: Cap increases at 10% or £300 per year Scheme 2: Cap increases at 25% or £600 per year Other Don’t know Number responding to the question
- % n= % n= % n= % n= -
Band A to D 63% 270 15% 63 15% 64 8% 34 431
Band E to H 60% 377 17% 109 15% 96 7% 44 626
I don't pay council tax 60% 9 27% 4 0% 0 13% 2 15
Don't know 54% 41 9% 7 24% 18 13% 10 76
All answering 61% 697 16% 183 16% 178 8% 90 1,148
Table C.19: Do you support the establishment of a council tax deferral scheme for homeowners?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 38% 457 48% 580 14% 165 1,202
Organisations 52% 35 39% 26 9% 6 67
All answering 39% 492 48% 606 13% 171 1,269
Table C.20: Do you support the establishment of a council tax deferral scheme for homeowners? Responses by council tax band grouping
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 37% 164 49% 213 14% 62 439
Band E to H 39% 251 48% 310 13% 85 646
I don't pay council tax 53% 8 40% 6 7% 1 15
Don't know 34% 26 49% 37 17% 13 76
All answering 38% 449 48% 566 14% 161 1,176
Table C.21: In your view, who should be eligible to receive support from a council tax deferral scheme?
Respondent type Pensioners (over state pension age) Households experiencing financial hardship Disabled people Households with children Other Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Individuals 61% 693 54% 615 54% 610 27% 311 21% 234 8% 91 1,136
Organisations 47% 27 56% 32 42% 24 30% 17 44% 25 7% 4 57
All answering 60% 720 54% 647 53% 634 27% 328 22% 259 8% 95 1,193
Table C.22: In your view, who should be eligible to receive support from a council tax deferral scheme? Responses by council tax band grouping
Respondent type Pensioners (over state pension age) Households experiencing financial hardship Disabled people Households with children Other Don’t know Number responding to the question
- % n= % n= % n= % n= % n= % n= -
Band A to D 64% 265 58% 243 62% 259 33% 137 19% 81 8% 32 416
Band E to H 60% 368 52% 315 49% 297 24% 147 20% 120 8% 48 609
I don't pay council tax 43% 6 57% 8 43% 6 7% 1 29% 4 14% 2 14
Don't know 59% 43 52% 38 49% 36 27% 20 29% 21 10% 7 73
All answering 61% 682 54% 604 54% 598 27% 305 20% 226 8% 89 1,112
Table C.23: Should households who defer payment pay interest on the amount deferred?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 40% 478 51% 607 10% 114 1,199
Organisations 59% 37 19% 12 22% 14 63
All answering 41% 515 49% 619 10% 128 1,262
Table C.24: Should households who defer payment pay interest on the amount deferred? Responses by council tax band grouping
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 40% 177 50% 220 10% 43 440
Band E to H 41% 264 50% 323 9% 55 642
I don't pay council tax 47% 7 47% 7 7% 1 15
Don't know 25% 19 64% 49 11% 8 76
All answering 40% 467 51% 599 9% 107 1,173
Table C.25: Do you think the Council Tax Reduction (CTR) scheme should be expanded to support more households following any reform?
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Individuals 49% 589 35% 415 16% 196 1,200
Organisations 85% 53 5% 3 10% 6 62
All answering 51% 642 33% 418 16% 202 1,262
Table C.26: Do you think the Council Tax Reduction (CTR) scheme should be expanded to support more households following any reform? Responses by council tax band grouping
Respondent type Yes No Don’t know Number responding to the question
- % n= % n= % n= -
Band A to D 60% 263 28% 123 12% 53 439
Band E to H 41% 263 41% 266 18% 115 644
I don't pay council tax 60% 9 20% 3 20% 3 15
Don't know 53% 40 24% 18 23% 17 75
All answering 49% 575 35% 410 16% 188 1,173
Table C.27: Which changes to the CTR scheme would you support?
Respondent type Broaden eligibility criteria for CTR scheme 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 Don’t know Number responding to the question
- % n= % n= % n= % n= % n= -
Individuals 41% 485 41% 487 20% 234 10% 122 12% 143 1,181
Organisations 59% 37 60% 38 3% 2 43% 27 6% 4 63
All answering 42% 522 42% 525 19% 236 12% 149 12% 147 1,244
Table C.28: Which changes to the CTR scheme would you support? Responses by council tax band grouping
Respondent type Broaden eligibility criteria for CTR scheme 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 Don’t know Number responding to the question
- % n= % n= % n= % n= % n= -
Band A to D 52% 227 48% 212 14% 61 9% 40 9% 41 439
Band E to H 34% 212 37% 233 23% 146 10% 63 15% 91 627
I don't pay council tax 33% 5 67% 10 33% 5 0% 0 0% 0 15
Don't know 43% 32 31% 23 26% 19 16% 12 11% 8 74
All answering 41% 476 41% 478 20% 231 10% 115 12% 140 1,155

Contact

Email: LocalTax@gov.scot

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