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The Future of Council Tax in Scotland

Friday 30 January 2026

The Scottish Government and the Convention of Scottish Local Authorities (COSLA) are seeking your views on the future of council tax in Scotland.

Council tax is a vital source of funding for local services such as schools, social care, roads, libraries and waste collection. The council tax system has remained largely unchanged since its introduction over 30 years ago.

The aim of this consultation is to gather views from individuals, households, communities, and organisations across Scotland on potential approaches to reform.

Submit your feedback here >

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