Commission on Local Tax Reform
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
References
- ^ Johnstone, Richard (20 February 2015). "Cosla and CIPFA on Scots council tax commission". Public Finance. Retrieved 21 February 2015.
- ^ McIvor, Jamie (26 November 2014). "How could the SNP replace council tax?". BBC News. BBC.
- ^ Gardham, Magnus (27 November 2014). "Council tax reform is a smart move". The Herald. Newsquest. Retrieved 22 February 2015.
- ^ Brooks, Libby (26 November 2014). "Nicola Sturgeon unveils first legislative programme as Scotland's first minister". The Guardian. Guardian Media Group. Retrieved 22 February 2015.
- ^ Gordon, Tom (15 February 2015). "Tories boycott cross-party Scottish effort to replace Council Tax". Sunday Herald. Newsquest. Retrieved 21 February 2015.
- ^ Brooks, Cameron (25 February 2015). "Row over tax group membership". Press and Journal. D. C. Thomson & Co. Ltd.
- ^ a b "Commission on Local Tax Reform" (Press release). Scottish Government. 20 February 2015. Retrieved 21 February 2015.
- ^ "Our Remit". Commission on Local Tax Reform. Retrieved 25 February 2015.
- ^ Hannan, Martin (23 February 2015). "Concerns raised that Local Tax Reform commission will not examine business rates". The National. Newsquest. Retrieved 25 February 2015.
- ^ McIvor, Jamie (3 May 2015). "Commission on council tax alternatives calls for evidence". BBC News. BBC.
- ^ Davidson, Jenni (23 November 2015). "Survey shows clear support for council tax reform". Holyrood. Retrieved 14 December 2015.