Launched by the Scottish Government yesterday, the consultation explores illustrative models such as revaluing properties, adjusting tax bands and introducing protections to help households manage any changes to their bills.

Council tax has not been fundamentally changed or updated since its introduction over 30 years ago. As property values and local circumstances have changed, questions have grown about whether the system still works as intended.

The paper presents a series of illustrative models and possible changes to how council tax is calculated, with supporting evidence set out in a report produced by the Institute for Fiscal Studies.

Commenting on the consultation, Councillor Katie Hagmann, COSLA resources spokesperson, said: “Local government has long called for a fairer and more proportionate Council Tax system – one that reflects the needs of our communities and supports our local services. Reform is long overdue. This important work marks the beginning of a process to build consensus around a better system of local taxation.

“We have worked closely with the Scottish Government on this consultation. It is important that everyone has an opportunity to share their views on what a fairer Council Tax system might look like in the future.

“Through this national conversation which will include consultation, town hall events, and expert roundtables – we aim to develop a shared and unified approach that delivers for all of Scotland.

“COSLA is clear that any meaningful reform must be built on strong foundations informed by new research, the views of the public and the views of Local Government.”