The present council tax system is unfair and regressive because it levies a higher tax rate on lower value properties, and a lower rate for higher value properties. A chargeable property in a Band H has a council tax liability of about three times that of a Band A property, but is, on average, worth about fifteen times the value.
The Scottish Government and the Convention of Scottish Local Authorities (COSLA – on behalf of local government) are inviting responses to this consultation on a fairer council tax system.
The deadline for submissions is Wednesday 20 September 2023.