MyEDC

    Technical Notes 2023, Issue 137 - Council Tax Multiplier Consultation

    • Report by:

      Jamie Robertson, Chief Finance Officer

    • TN Number:

      137-23

    • Subject:

      Council Tax Multiplier Consultation

    • Responsible Officer:

      Jamie Robertson, Chief Finance Officer

    • Publication:

      This Technical Note will be published on the Council’s website following circulation to Members. Its contents may be disclosed or shared outwith the Council.

    Section

    1. ​​​​​​​​​​​​​​Published on the 12 July the Scottish Government and COSLA (on behalf of local government) are inviting responses to a consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.  The consultation can be found on the Scottish Government Website [opens in a new window] with the approach being similar to that applied previously in 2017.
       
    2. The Consultation sets out aim of delivering fairer, more inclusive and fiscally sustainable forms of local taxation. Through the Joint Working Group on Sources of Local Government Funding and Council Tax Reform (JWG), proposals for meaningful changes to Council Tax are being explored. This includes changes to reflect the circumstances created by the cost crisis, and also approaches to longer term reform of the system.
       
    3. The focus of the proposal in this consultation is to address the balance of burden within the system and seeks views as to whether those in properties in the highest bands should be making a greater contribution, where they can afford to do so.
       
    4. The consultation runs for 10 weeks from the 12 July to the 20 September 2023.  Any changes are planned to come into effect from the start of the 2024/25 financial year with the consultation setting out that this may be phased over a number of years.