Joint Working Group on Sources of Local Government and Council Tax Reform: August 2023

Attendees and apologies

• Tom Arthur MSP, Minister for Public Finance, Planning and Community Wealth (Chair)
• Patrick Harvie MSP, Minister for Zero Carbon Buildings, Active Travel and Tenants’ Rights
• Joe FitzPatrick MSP, Minister for Local Government Empowerment and Planning
• Cllr Katie Hagmann, COSLA Resources Spokesperson
• Robert Emmott, Local Authority Director of Finance Group
• Les Robertson, IRRV Representative

Also in attendance:

• Mirren Kelly – COSLA
• Jonathan Sharma – COSLA
• David Storrie - Scottish Government       
• James Messis - Scottish Government
• Anita Stewart - Scottish Government       
• Moira Smith - Scottish Government 

Apologies:

• Cllr Shona Morrison, COSLA President

Items and actions

1.    The chair, Cllr Hagmann, welcomed members to the fifth Meeting of the Group. The Group agreed the minutes from the previous meeting on 24 August and discussed the actions.

2.    The chair invited the group to hear updates on the list of actions from previous meetings:

•    Scottish Government Officials were invited to update the group on engagement with the Poverty and Inequality Commission Tax Working Group. It was highlighted that The Commission had concluded its work on a report of tax recommendations which published on 16 October 2023.

•    Les Robertson gave an update to the group on new data sharing opportunities. He pointed out the work being undertaken with Cabinet office to explore opportunities in data sharing through the Digital Economy Act 2017.

3.    The chair invited the group to discuss the publication of the Analysis report on the Consultation on the Council Tax Treatment of Second and Long-Term Empty Homes.

•    The group discussed that the analysis showed a majority support for the increase up to 300%.

•    COSLA indicated that the COSLA Leadership group were considering whether to give support in principle for a 300% increase to the Council Tax Treatment of Second and Long-term Empty Homes. 

4.    The chair invited Pete Wildman of the Scottish Assessors Association (SAA) to speak to a paper provided by the executive of the SAA on a revaluation exercise.

•    The SAA outlined the assumptions that they used to determine the resource costs.

•    The SAA then gave an outline of the resource costs and work necessary to undertake a revaluation.

5.    The chair invited members to speak to any other business.

•    No other business was raised.