Meeting of the Parliament 28 March 2018
The package of reforms to the council tax that was set out in our 2016 Scottish Parliament manifesto has been delivered by the Scottish Government, with the structural changes having been in place since April 2017. As a consequence, the council tax is now fairer. As this debate is essentially about local government funding, I restate my view that local government has received a fair settlement from the Scottish Government.
The commission on local tax reform highlighted that one of the iniquities of the original council tax system was that higher value properties incurred a smaller amount of tax relative to their value than those in the lower value bands. We addressed that by changing the way that council tax is calculated for properties in bands E, F, G and H.