Joint Working Group on Sources of Local Government and Council Tax Reform: 13 May 2025

Attendees and apologies

• Ivan McKee, Minister for Public Finance
• Cllr Katie Hagmann, COSLA (Convention of Scottish Local Authorities) Resources Spokesperson (Chair)
• Cllr Shona Morrison, COSLA President
• Cllr Steven Heddle, COSLA Vice-President
• Robert Emmott, Local Authority Director of Finance Group
• Les Robertson, IRRV Representative
• Heather Honeyman – President, Scottish Assessors Association
• Robert Nicol - Scottish Assessors Association Executive

Also in attendance:

• David Storrie – Scottish Government

• James Messis – Scottish Government
• Gareth Dixon – COSLA
• Mirren Kelly – COSLA
   

Items and actions

• Cllr Katie Hagmann (Chair) welcomed members to the twelfth meeting of the Joint Working Group (JWG) and noted that this meeting would focus primarily on reviewing and agreeing the content of the Council Tax engagement paper.

 

• The group agreed the minutes of the previous meeting and noted the progress made on procurement and engagement planning since March.

 

• Members were informed that the Institute for Fiscal Studies (IFS) had been appointed to lead independent analysis as part of the engagement programme. The group welcomed this and recognised the importance of maintaining momentum, with regular updates to be shared.

 

• The group received an update on proposed Housing (Scotland) Bill amendments, including a proposal to mandate a national revaluation by 2029 and remove the cap on Council Tax premiums for second and long-term empty homes. Ministers confirmed their intention to work with relevant MSPs and deliver on the Programme for Government commitment to remove the 100% cap.

 

• Members also discussed the Local Government, Housing and Planning Committee’s inquiry report, which endorsed a national revaluation, additional Council Tax bands, and meaningful public engagement with clear reform options. The group noted the alignment between the Committee’s recommendations and the JWG’s intended approach.

 

• The main item was discussion of the COSLA draft engagement content paper. There was near-unanimous agreement that public engagement should cover the key elements of reform, notably:​​​​​​​
  • A national revaluation of properties,
  • The addition of new Council Tax bands (top and bottom), and
  • A suite of mitigation and safeguard options (e.g. transitional reliefs).

 

• There was less support for including a localised revaluation model or deferment scheme as core components of the engagement activity, particularly from technical advisers.

 

• The need to cost any proposed mitigation measures was noted, and it was agreed that modelling should be based on net revenue to reflect the true fiscal implications.

 

• Members welcomed the contribution of the Scottish Assessors Association to the discussion and agreed that their continued input would be essential as engagement work progresses.

 

• The group noted that COSLA intends to take the engagement content paper to COSLA Leaders for sign-off in late June. A detailed engagement delivery plan will be finalised by Scottish Government officials and agreed jointly with COSLA.

 

• It was agreed that the next JWG meeting should be held in early June to monitor progress. The Chair thanked members for their contributions and closed the meeting.