Assessing the council tax against the principles of "good" tax policymaking | Scottish Parliament

Assessing the council tax against the principles of "good" tax policymaking

Author: Dr Lewis Forsyth

PDF Published: Friday 06 Mar 2026 (SB 26-15)

Shows the six principles of "good" taxation and details of taxation functions, according to the Scottish Government.

Image: Chart 1: the six principles of good taxation

Shows comments on proportionality and council tax. All are unfavourable.

Image: Report card 1 - how well does council tax align with proportionality?

Shows relationship between tax rate and tax based for progressive, proportionate and regressive taxes.

Image: Chart 2: Progressive, proportionate and regressive taxes

Shows some comments about the efficiency of council tax. Most are favourable.

Image: Report card 2: how well does council tax align with efficiency?

Comments relating to certainty and council tax. Most are favourable.

Image: Report card 3 - how well does council tax align with certainty?

Comments relating to convenience and council tax. These are generally favourable.

Image: Report Card 4 - how well does council tax align with convenience?

Comments relating to engagement and council tax. These are generally unfavourable.

Image: Report card 5 - how well does council tax align with engagement?

Comments relating to effectiveness and council tax. Comments are both favourable and unfavourable.

Image: Report card 6 - how well does council tax align with effectiveness?

Shows the timetabling of the Scottish Budget process in relation to UK Budget developments.

Image: Chart 4: Standard budget timetabling

Line graph showing the increase in average Band D council tax bills in England, Wales and England over the past five years. England and Wales have increased at a higher rate than Scotland's.

Image: Chart 3: Average Band D council tax in England, Scotland, and Wales 2020-21 to 2024-25 (cash terms)

Last Updated: 6/3 10:58pm

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