Joint Working Group on Sources of Local Government and Council Tax Reform: 29 January 2025

Attendees and apologies

• Cabinet Secretary for Finance and Local Government (Chair)
• Minister for Public Finance
• Cllr Shona Morrison, COSLA (Convention of Scottish Local Authorities) President
• Cllr Steven Heddle, COSLA Vice-President
• Cllr Katie Hagmann, COSLA Resources Spokesperson
• Robert Emmott, Local Authority Director of Finance Group
• Les Robertson, IRRV Representative

Also in attendance:

• David Storrie – Scottish Government
• James Messis – Scottish Government
• Mirren Kelly - COSLA
• Gareth Dixon – COSLA

Items and actions

• Cllr Katie Hagmann (Chair) welcomed members to the tenth meeting of the Joint Working Group (JWG) and highlighted the importance of maintaining momentum in Council Tax reform discussions.

 

• The Chair acknowledged the progress made in the previous meeting and noted that this meeting would focus on agreeing an engagement programme. The group reviewed the actions from the last meeting and agreed previous minutes.

 

• The group discussed the draft paper on the programme of engagement, with members considering the key aspects required for meaningful discussions. It was agreed that engagement must be comprehensive and inclusive, covering a range of stakeholders to ensure broad input into the reform process.

 

• There was discussion on how best to structure the engagement, with members considering different approaches for engaging local authorities and political parties. The group recognised that a clear communication plan would be necessary to articulate the objectives and scope of the engagement.

 

• Following the discussion, the group agreed on the key actions:
  • The programme of engagement on Council Tax reform was agreed.
  • The programme of engagement would be announced publicly, and steps would be taken to begin its implementation.
  • COSLA and Scottish Government officials would develop a separate engagement approach for, the Cabinet Secretary to engage with local leaders. COSLA to engage with party leaders to build consensus on reform.
  • COSLA and Scottish Government officials would prepare a draft paper outlining the content for Council Tax reform engagement for the next meeting.
  • The group agreed the need for clear messaging to ensure stakeholders fully understand the objectives and potential impacts of the engagement process.

 

• After agreeing the programme of engagement, the group discussed the content of that engagement activity, noting that it would require sign-off from COSLA leaders before it could be committed to, and made public. The group agreed that a paper on the content of engagement programme should focus on:
  • Updating the property market reference point (revaluation).
  • Exploring property tax reform options.
  • Considering revaluation over a longer timeframe (a “slow burn” approach).
  • Transitional arrangements to ensure any changes to Council Tax bills are introduced incrementally.

 

• Members were reminded that the next meeting would review the draft paper on engagement content. COSLA and Scottish Government officials would continue working closely to finalise the engagement strategy.

 

• Cllr Hagmann thanked all members for their contributions and reiterated the importance of collaboration in ensuring a well-structured and effective engagement process. The meeting was closed, with Scottish Government set to chair the next meeting.