The SNP has been making promises to reform the council tax system for many years. Back in 2007, they proposed replacing the council tax with a local income tax. However, faced with opposition from both Holyrood and Westminster, the plan was eventually dropped.
In 2011, the SNP stated that they would consult with others to create a fairer system based on ability to pay. This was followed by a council tax freeze that lasted for nine years. By 2014, the Commission on Local Tax Reform recommended replacing the council tax with a property tax, land value tax, or local income tax.
In 2016, Nicola Sturgeon announced that households in the highest council tax bands would pay more. The party’s 2021 manifesto reiterated their commitment to reforming the council tax system, with plans for a citizens’ assembly and a joint working group.
However, delays have plagued the reform efforts, with plans not expected to be proposed until at least 2026. In 2024, the SNP announced a freeze on council tax to help people through the cost of living crisis. This move was met with mixed responses, with concerns raised about the impact on public services.
The SNP remains committed to reforming the council tax system to make it fairer. They have established a Joint Working Group with Cosla to consider meaningful changes to the current system. Finance Secretary Shona Robison emphasized the need for fairness in the system and highlighted changes such as a council tax premium on second homes.
Despite challenges and delays, the SNP continues to work towards delivering fairer and more inclusive forms of local taxation. Building a consensus among stakeholders is seen as crucial to making progress in reforming the council tax system. The party remains dedicated to this goal and is actively engaging with Cosla and the public to drive meaningful change.
