Scrapping the Council Tax is Straightforward

The only thing standing in the way of updating the Council tax tax base is the political will to initiate such a revaluation.

What is important to understand is that this does not need any primary legislation and can be achieved by a straightforward Scottish Statutory Instrument (SSI) or secondary legislation in the Scottish Parliament. Ministers could go further and could amend the bands to transform the Council Tax from a regressive tax to a proportional one.