The Commission on Local Tax Reform was a cross-party group set up by the Scottish Government 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.[1] 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.[2] Proposals for a fairer system of local government finance had been in the SNP’s 2011 manifesto.[3] The commission was announced as part of the first legislative programme introduced by Nicola Sturgeon as Scotland's First Minister. The Scottish Trades Union Congress (STUC) welcomed the plans.[4]
The commission was set up as a cross-party group, although the Conservative party decided not to take part.[5] Each political party was invited to nominate their own representatives, with the selection then being jointly agreed upon by Cosla and the Scottish Government.[6] The membership of the commission and the proposed timetable for their work was confirmed on 20 February 2015.[7]
Remit
The commission was to consider:[8]
- 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.[9]
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.[10] 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.[11]
Commission membership
There are 13 people appointed to the commission:[7]
- Councillor Susan Aitken, the SNP group leader on Glasgow City Council
- Councillor Catriona Bhatia, the Liberal Democrat group leader on Scottish Borders Council
- Marco Biagi MSP, the Minister for Local Government and Community Empowerment
- Councillor Angus Campbell, independent council leader of Comhairle nan Eilean Siar
- Rhondda Geekie, the Labour group leader on East Dunbartonshire Council
- Isobel d’Inverno, the convenor of the tax committee of the Law Society of Scotland
- Mary Kinninmonth, a manager at Citizens Advice Bureau in Dundee and member of the board of directors of Citizens Advice Scotland
- Dr Jim McCormick, from the Joseph Rowntree Foundation (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, the Labour MSP for Cowdenbeath
- Andy Wightman, from the Scottish Green Party