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Revaluation and reform of council tax in Scotland: design considerations and potential impacts

Publication type

Report

Series

Social Research series

Authors

  1. Stuart Adam
  2. David Phillips
  3. Sam Ray-Chaudhuri

Publication date

October 27, 2025

Summary:

This report considers the design and impact of potential reforms to Scotland’s council tax system.

ISSN

20456964

Subjects

  1. Households
  2. Household Economics
  3. Taxation
  4. Public Policy
  5. Government
  6. Savings And Assets
  7. Housing Market

Link

https://www.gov.scot/publications/revaluation-reform-council-tax-scotland-design-considerations-potential-impacts/documents/

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