More than half of Scots want council tax reformed in next Holyrood term

More than half of Scots (56%) want to see reforms to the council tax system in the lifetime of the next Scottish Parliament, new research has found.

Only 11% of Scots are against council tax reform, according to polling carried out by YouGov for the campaign group Tax Justice Scotland.

It comes after the Scottish Government announced plans to introduce a so-called mansion tax in its draft Scottish Budget.

Finance Secretary Shona Robison said that by April 2028 ministers want to introduce two new council tax bands for properties worth more than £1 million – saying this move would be “greater fairness” to the system as well as “increased revenues to councils”.

But Laurie Macfarlane, co-director of Future Economy Scotland and member of Tax Justice Scotland, said while the “new top-end bands are a star” the changes proposed “don’t go nearly far enough”.

Mr Macfarlane stated: “Council tax is wildly out of date, deeply unfair and locks in inequality.

“People across Scotland are loud and clear: they want urgent reform with a fair, modern system delivered within the next Parliament.”

With council tax bands based on property valuations dating back to 1991, he called for a full nationwide revaluation, and a “system where everyone pays their fair share so councils can fairly raise the resources to fund vital services”.

Such a change would mean that “Scotland finally gets a property tax system fit for the 21st century,” Mr Macfarlane added.

The polling, which was carried out between January 8 and 14, showed that if council tax is reformed almost three out of five people (57%) want a system where people in higher value homes pay proportionately more than those in lower value homes, while a quarter (26%) want to see everyone paying the same regardless of properly value.

And almost half of people (46%) back moving to a system based on current estimated property values.

Katherine May, Oxfam Scotland advocacy adviser and a member of Tax Justice Scotland, said: “This polling shows that people in Scotland strongly back a fairer, more equitable system. Ahead of the Scottish election all parties must make a clear commitment to finally consign unfair council tax to the dustbin of history and set out their plan for a fairer alternative.

“It’s time for leadership and radical change, not yet more fudges.”