A major shake-up of Scotland’s outdated Council Tax system is on the cards after a bold proposal by Scottish Green MSP Ross Greer.
Greer has lodged an amendment to the Housing (Scotland) Bill which would trigger the first Council Tax revaluation in more than three decades.
The current system still relies on property valuations from the year 1991.
That means many people are now in the wrong tax band and paying either too much or too little.
Residents in modest homes are often paying over the odds, while owners of the most valuable properties are getting away with bargain bills.
Greer’s plan aims to make the system fairer and bring in much-needed funds for frontline local services.
A revaluation would be completed by 1st April 2029 under the proposals.
Support measures are included to protect those on low or fixed incomes.
Greer was blunt about the broken state of the current system, calling it “completely broken” and pointing out it dates back to before he was even born.
He said it would be unthinkable to tolerate people paying the wrong income tax, yet that’s effectively what’s happening under this tax regime.
According to Greer, it’s the wealthiest who benefit most, paying far less than they should, while ordinary households shoulder more than their fair share.
Council Tax might not be the most thrilling subject, but it funds schools, social care, bin collections and other services communities depend on.
Greer criticised successive governments for failing to fix the issue, saying it was a botched response to Thatcher’s Poll Tax that has never been properly reformed.
He added that while doubling the tax on second homes was a step forward, the whole structure still needs an overhaul.
He argued that the tax must reflect modern property values and social realities, not outdated data from a generation ago.
The principle is simple—those in the largest homes with the greatest means should contribute more.
Tax Justice Scotland backs reform and includes major civil society organisations like Oxfam, the Church of Scotland and the Scottish Trade Unions Congress.
Earlier this year, the respected Institute for Fiscal Studies declared Scotland’s Council Tax “ripe for reform.”
Greer’s proposal may not be universally popular, but it throws down a challenge to Holyrood—keep tinkering at the edges, or finally fix a system that no longer works.
