Hansard

Scottish Green Party MSPs will vote for the statutory instrument, regardless of what reasoned amendments end up as part of the final motion.

The substance of the vote is whether the statutory instrument is approved by Parliament. It should be. We have considerable criticisms of the Scottish Government’s overall approach to the issue, but we agree on some matters. We agree with the First Minister’s adviser on poverty and inequality, Naomi Eisenstadt; with previous commissions, including the Burt commission; with statements that the First Minister has made on the matter in previous sessions; and with the commission on local tax reform’s first recommendation, which is:

“The present Council Tax system must end.”

The statutory instrument will not do that; it merely provides a tepid reheat of a discredited system. However, I repeat that we will support the statutory instrument and vote for it. We will do so because it provides an extremely modest but welcome step in making the council tax, which is probably the most regressive tax in the United Kingdom, that little bit less regressive. However, the tax proposal is fatally flawed, as people’s tax liabilities will be levied without an accurate or up-to-date assessment of the tax base. The consequence is that many people who should pay less tax will pay more tax.

Technically, the debate is about a modest change, but it is actually about something more fundamental. At this time—four and a half years out from the next election—the Parliament has a unique opportunity to build a majority for far-reaching reform that strengthens local democracy, accountability and fiscal autonomy; endorses a fiscal framework for future local government settlements; and provides communities with real power to choose for themselves the scope, extent and quality of local services and how they are funded.

My amendment would alter nothing in the legislation. It would not alter the bands, the multipliers or the rates. It provides Parliament with an opportunity to express its views on the future of local taxation and local democracy.

Will the council tax ever be abolished? Who knows? Will it ever be based on an accurately assessed tax base? Who knows? Will local government in Scotland be granted the kinds of fiscal freedoms that are enjoyed by municipalities and councils across most of Europe? Who knows?

Above all, will the statutory instrument become law tonight? It will if the Scottish National Party votes for it.

The debate makes it clear that the ball is in the SNP’s court. If the SNP votes for the motion, it will pass; if it abstains, it will let the Tories win. Next week, our minds will turn to further important matters. Let us pass the legislation.

I move amendment S5M-02121.1, to insert at end:

“but, in so doing, regrets that the Scottish Government’s proposals for Council Tax reform undermine the principle of local accountability and autonomy and fail to address a number of issues identified by the Commission on Local Tax Reform; notes the opportunities to remedy this during the current session of Parliament, and considers that there should be further discussions by all parties to seek to establish an enduring system of local government finance.”