Call for Evidence by Commission on Local Tax Reform
May 2015

The Commission on Local Tax Reform The Commission on Local Tax Reform has invited written submissions to assist in their remit. That remit as described on their site is “to identify and examine alternatives that would deliver a fairer system of local taxation to support the funding of services delivered by local government”. To achieve that the Commission will consider:

• The impacts on individuals, households and inequalities in income and wealth
• The wider macro-economic, demographic and fiscal impacts, including housing market and land use
• The administrative and collection arrangements that apply, including the costs of transition and subsequent operation
• Potential timetables for transition, with due regard to the 2017 Local Government elections
• The impacts on supporting local democracy, including on the financial accountability and autonomy of Local Government.

Responses can be made in 2 ways. Firstly by completing their Short survey Secondly, if you want to submit more detailed responses, complete the Commissions questionnaire online by e-mail or by post. Responses should be submitted by 22 June 2015.

The Scottish government set up the Commission to look at alternatives to Council Tax. At this stage the Commission has given no indication what alternatives will be considered. Options that have been floated include a local income tax, a land valuation tax, or a reformed council tax. The options will become clearer as the work of the Commission progresses and updates will be posted on their site