Publisher:
Fraser of Allander Institute
Alternative Published Date
2023
Type of Resource:
Article
Fast Facts
Reforms to Council Tax need to go beyond tweaking multipliers.
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Any reform is contingent on the tax being levied on correct values. That means a revaluation is necessary. Indeed, it should be a prerequisite even for the type of tweaking that the Scottish Government did in 2017 and is proposing now given the majority of properties are likely to be in the wrong band.
To continue without revaluation is deeply unfair and to take forward reforms without a revaluation just rubs salt into the wounds.
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