The Commission on Local Tax Reform was a cross-party group set up by the

Scottish Government The Scottish Government (, ) is the executive arm of the devolved government of Scotland. It was formed in 1999 as the Scottish Executive following the 1997 referendum on Scottish devolution, and is headquartered at St Andrew's House in ...

in 2015, tasked with examining alternatives to the Council Tax. 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 inte ...

. 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 The year marked the start of a Arab Spring, series of protests and revolutions throughout the Arab world advocating for democracy, reform, and economic recovery, later leading to the depositions of world leaders in Tunisia, Egypt, and Yemen ...

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 who served as First Minister of Scotland and Leader of the Scottish National Party (SNP) from 2014 to 2023. She has served as a member of the Scottish Parliament (MSP) sin ...

as Scotland's

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. The

Scottish Trades Union Congress The Scottish Trades Union Congress (STUC) is the 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 from the English and Welsh ...

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

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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 (Scottish Gaelic: ''Comhairle Baile Ghlaschu'') is the Local government in Scotland, local government authority for Glasgow, Glasgow City council area, Scotland. In its modern form it was created in 1996. Glasgow was former ...

* Councillor Catriona Bhatia, the

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group leader on

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

Comhairle nan Eilean Siar for, gd, Comhairle nan Eilean Siar, italic=no, Council of the Western Isles, paren=left; ) is the Local government in Scotland, local authority for ''Na h-Eileanan an Iar'' (the Western Isles, also known as the Outer Hebrides), one of the 32 co ...

* Rhondda Geekie, the Labour 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. Its goal is to promote excellence among solicitors through the support and regulation of its members. It is also committed to promoting the interests ...

* Mary Kinninmonth, a manager at

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in Dundee and member of the board of directors of

Citizens Advice Scotland Citizens Advice Scotland (CAS), formally the Scottish Association of Citizens Advice Bureaux (SACAB), is a registered charity. Based in Edinburgh it comprises 59 member bureaux, including a national helpline. Together these free local and national ...

* 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 J ...

(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 Labour MSP for

Cowdenbeath Cowdenbeath () 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 1890. According to a 20 ...

Andy Wightman Andrew Dearg Wightman (born 1963) 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 ...

, from the

Scottish Green Party The Scottish Greens (also known as the Scottish Green Party; ) are a green party, green List of political parties in Scotland, political party in Scotland. The party has 7 MSPs of 129 in the Scottish Parliament, the party holds 35 of the 1226 ...

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