Report

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

By Stuart Adam, David Phillips and Sam Ray-Chaudhuri

Publication details

Publication date: 15 October 2025
Series or book: Social Research series
Pages: pp. 1–92
Publisher: Scottish Government
ISSN: 20456964
ISBN: 978-1-80643-166-3

View on gov.scot

Summary

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

Topics