Joint Working Group on Sources of Local Government and Council Tax Reform: 19 June 2025

Attendees and apologies

• Cabinet Secretary for Finance and Local Government (Chair)
• Cllr Katie Hagmann, COSLA Resources Spokesperson
• 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

 

Apologies:

• Minister for Public Finance
• Cllr Shona Morrison, COSLA President

 

Also in attendance:

• Mirren Kelly, COSLA
• Gareth Dixon, COSLA
• Ellen Leaver, Scottish Government
• James Messis, Scottish Government

Items and actions

1. The Cabinet Secretary welcomed members to the meeting, noting it was convened to agree the final content of the forthcoming public engagement on Council Tax reform. She acknowledged the constructive discussions held at the 13 May meeting and recognised the broad consensus already reached on key engagement elements.

 

2. Members reconfirmed support for the three core elements of engagement:

• A national revaluation of properties
• Options on the introduction of new Council Tax bands, both at the top and bottom ends
• A set of mitigation and safeguard measures (e.g. transitional reliefs or “soft landings”)

 

3. It was further agreed that localised revaluation models and deferment schemes would be included in the engagement materials as exploratory options. The Cabinet Secretary stressed that these were not being advanced as core proposals but were important to test through engagement to ensure openness to a wide range of perspectives.

 

4. Members accepted the rationale for this broad approach, acknowledging that it enhances the legitimacy of the process and avoids the perception of pre-determined outcomes. However, it was confirmed that the IFS will not model localised revaluation at this stage, and that any future analytical work would be considered only if significant interest is uncovered through engagement.

 

5. The group discussed a broad timeline of activity - the group welcomed the structured and phased delivery model to allow time for thorough engagement and reflection.

 

6. The Cabinet Secretary thanked members for their continued collaboration and constructive input.

 

7. The group agreed that officials and officers would liaise over the summer to finalise the engagement plan and materials ahead of the formal launch in September.