council tax


biketrouble/Flickr CC BY-NC-SA   Kenneth Gibb, Policy Scotland, University of Glasgow When the council tax was first introduced in 1993, it was viewed as a politically clever fix after the catastrophe of the poll tax. It combined the palatable parts of a tax on property with personal discounts and limited exemptions for […]

Council tax reform is long overdue – so how do ...


A Written Submission to the Commission on Local Tax Reform The following was submitted as written evidence by Policy Scotland (written by Ken Gibb and Linda Christie). We answered three questions which are reprinted below. Question One: Scotland’s Current System of Council Tax To what extent does the current system of council […]

Submission on Local Tax Reform