The Commission on Local Tax Reform was a cross-party group set up by the Scottish Government in 2015, tasked with examining alternatives to the

Council Tax Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge The Community C ...

. The commission was co-chaired by Marco Biagi MSP, Local Government Minister and David O’Neill, president of

COSLA The Convention of Scottish Local Authorities (COSLA) is the national association of Scottish councils and acts as an employers' association for its 32 member authorities. History Formed in 1975, COSLA exists to promote and protect the inter ...

. It had a remit to look at systems around funding services delivered by local government and also the impact on those who pay tax. The final report ''Just Change: A New Approach to Local Taxation'' was published on 14 December 2015.

Background

In November 2014, the Scottish Government announced its intention to set up an independent commission. Proposals for a fairer system of local government finance had been in the SNP’s

2011 File:2011 Events Collage.png, From top left, clockwise: a protester partaking in Occupy Wall Street heralds the beginning of the Occupy movement; protests against Libyan dictator Muammar Gaddafi, who was killed that October; a young man celebrate ...

manifesto. The commission was announced as part of the first legislative programme introduced by

Nicola Sturgeon Nicola Ferguson Sturgeon (born 19 July 1970) is a Scottish politician serving as First Minister of Scotland and Leader of the Scottish National Party (SNP) since 2014. She is the first woman to hold either position. She has been a member of ...

as Scotland's

First Minister A first minister is any of a variety of leaders of government cabinets. The term literally has the same meaning as "prime minister" but is typically chosen to distinguish the office-holder from a superior prime minister. Currently the title of ' ...

. The

Scottish Trades Union Congress The Scottish Trades Union Congress (STUC) is the National trade union center, national trade union centre in Scotland. With 40 affiliated unions as of 2020, the STUC represents over 540,000 trade unionists. The STUC is a separate organisation ...

(STUC) welcomed the plans. The commission was set up as a cross-party group, although the

Conservative Conservatism is a cultural, social, and political philosophy that seeks to promote and to preserve traditional institutions, practices, and values. The central tenets of conservatism may vary in relation to the culture and civilization i ...

party decided not to take part. Each political party was invited to nominate their own representatives, with the selection then being jointly agreed upon by Cosla and the Scottish Government. The membership of the commission and the proposed timetable for their work was confirmed on 20 February 2015.

Remit

The commission was to consider: * how suggestions might impact on individuals and households * how any changes might affect inequalities in income and wealth * wider impacts of tax change * what administrative and collection arrangements might apply * what transition timetables might be possible * any impacts on local democracy * alternatives for raising revenue at both local authority and national levels It was not considering issues relating to national non-domestic rates, commonly known as business rates.

Schedule

The first meeting of the committee was held on 23 February 2015. Submissions of evidence were accepted by the committee until 22 June 2015. The committee produced their final report on 14 December 2015. There were 4,492 respondents to an online survey, the results of which were released ahead of the final report.

Commission membership

There are 13 people appointed to the commission: * Councillor Susan Aitken, the SNP group leader on

Glasgow City Council Glasgow City Council is the local government authority for the City of Glasgow, Scotland. It was created in 1996 under the Local Government etc. (Scotland) Act 1994, largely with the boundaries of the post-1975 City of Glasgow district of the S ...

* Councillor Catriona Bhatia, the

Liberal Democrat Several political parties from around the world have been called the Liberal Democratic Party or Liberal Democrats. These parties usually follow a liberal democratic ideology. Active parties Former parties See also *Liberal democracy *Lib ...

group leader on

Scottish Borders Council Scottish usually refers to something of, from, or related to Scotland, including: *Scottish Gaelic, a Celtic Goidelic language of the Indo-European language family native to Scotland *Scottish English *Scottish national identity, the Scottish ide ...

* Marco Biagi MSP, the Minister for Local Government and Community Empowerment * Councillor Angus Campbell, independent council leader of

Comhairle nan Eilean Siar Comhairle nan Eilean Siar (, for, , Scottish Gaelic, Council of the Western Isles) is the local government council for ''Na h-Eileanan Siar'' (the Outer Hebrides) council area of Scotland.

* Rhondda Geekie, the

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group leader on

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* Isobel d’Inverno, the convenor of the tax committee of the

Law Society of Scotland The Law Society of Scotland is the professional governing body for Scottish solicitors. It promotes excellence among solicitors through the support and regulation of its members. It also promotes the interests of the public in relation to the ...

* Mary Kinninmonth, a manager at

Citizens Advice Bureau Citizens AdviceCitizens Advice is the operating name of The National Association of Citizens Advice Bureaux which is the umbrella charity for a wider network of local advice centres. The abbreviation CitA is sometimes used to refer to this nation ...

in Dundee and member of the board of directors of Citizens Advice Scotland * Dr Jim McCormick, from the

Joseph Rowntree Foundation The Joseph Rowntree Foundation (JRF) is a charity that conducts and funds research aimed at solving poverty in the UK. JRF's stated aim is to "inspire action and change that will create a prosperous UK without poverty." Originally called the ...

(JRF) * Dr Angela O’Hagan, a research fellow in the Institute for Society and Social Justice Research * David O’Neill, the president of COSLA * Don Peebles, the head of Chartered Institute of Public Finance and Accountancy (CIPFA) Scotland *

Alex Rowley Alexander Andrew Penman Rowley (born 30 November 1963) is a Scottish politician who served as Deputy Leader of the Scottish Labour Party from 2015 to 2017 and acting leader of the party from August to November 2017. He has been a Member of the ...

, the

MSP for

Cowdenbeath Cowdenbeath (; sco, Coudenbeith) is a town and burgh in west Fife, Scotland. It is north-east of Dunfermline and north of the capital, Edinburgh. The town grew up around the extensive coalfields of the area and became a police burgh in 18 ...

Andy Wightman Andrew Dearg Wightman is a Scottish Independent politician, who served as a Member of the Scottish Parliament (MSP) for the Lothian region from 2016 to 2021. He was elected as a member of the Scottish Greens, but resigned from the party in ...

, from the

Scottish Green Party The Scottish Greens (also known as the Scottish Green Party; gd, Pàrtaidh Uaine na h-Alba ; sco, Scots Green Pairtie) are a green political party in Scotland. The party has seven MSPs in the Scottish Parliament as of May 2021. As of the 202 ...

References

External links

* {{Official website, http://localtaxcommission.scot
final report
Local government in Scotland Scottish commissions and inquiries 2015 establishments in Scotland 2015 in politics Political organisations based in Scotland Public finance of Scotland