Council tax - revaluation and reform: key findings summary

References

[i] Stuart Adam, David Phillips and Sam Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland: design considerations and potential impacts”, Scottish Government Research Report, 2025.

[ii] “Council Tax”, Scottish Government, accessed August 28, 2025.

[iii] “Council Tax”, Scottish Assessors Association, accessed August 28, 2005.

[iv] Adam, Phillips and Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland”, Table 1.1.

[v] Adam, Phillips and Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland”, Section 1.

[vi] “Council Tax”, Scottish Assessors Association, access August 28, 2005.

[vii] Adam, Phillips and Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland”, Figure 1.1.

[viii] Adam, Phillips and Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland”, Figure 3.1.

[ix] Adam, Phillips and Ray-Chaudhuri. “Revaluation and reform of council tax in Scotland”, Figure 4.1.

[x] The income level below which people qualify for CTRS depends on household characteristics and circumstances: see “Calculating working age Scottish council tax reduction”, Child Poverty Action Group, accessed August 28, 2025.

[xi] Adam, Phillips and Ray-Chaudhuri. Revaluation and reform of council tax in Scotland, Figure 4.3.

[xii] “Local government finance circular 5/2023: non-domestic rates relief guidance”, Scottish Government, accessed August 28, 2025.

[xiii] “Council Tax Revaluation and Rebanding 2005: Transitional Arrangements Consultation Paper”, Welsh Assembly Government, accessed August 28, 2005.

[xiv] “Local Government 2024–25 Provisional Outturn and 2025-26 Budget Estimates”, Scottish Government, accessed August 28, 2025.

[xv] “Scottish Budget 2025 to 2026”, Scottish Government, accessed August 28, 2025.

[xvi] “Council Tax Reduction in Scotland 2017-2018”, accessed August 28, 2025.

[xvii] Child Poverty Action Group, “Welfare benefits handbook”, 2025.

[xviii] “Property tax deferment program”, Government of British Columbia, accessed August 28, 2025.

[xix] “Deferral of Local Property Tax Payment”, Irish Tax and Customs, accessed August 28, 2025.

[xx] “Property Tax Postponement”, California State Controller’s Office, accessed August 28, 2025; “State Property Tax Deferral Program”, Maine Revenue Services, accessed August 28, 2025.

[xxi] “Deferred payment”, Care for Scotland, accessed August 28, 2025.

[xxii] Woolley, F. “Policy Forum: Who Needs Property Tax Deferral?”, Canadian Tax Journal / Revue Fiscale Canadienne, 2022, 70:4, 861-84.