A new document published as part of  COSLA's Invest Locally In Scotland's Future pre-budget campaign sets out why councils must be able to make decisions locally about council tax, without a freeze or national cap.

COSLA's Resources Spokesperson, Councillor Katie Hagmann, highlighted why this remains an important issue ahead of the Scottish budget announcement in December:

“It is vital that Local Government is empowered to set council tax locally with no freeze or cap imposed in 2025/26.

“The money councils raise from Council Tax – around 16% of overall revenue - allows them to invest in vital community services and facilities. Rates are set locally by our democratically elected councillors and revenue raised is used to directly address the needs and priorities of local people.

“We all agree that council tax needs reform along more progressive and fairer principles. COSLA has consistently called for greater local revenue-raising powers and we believe that a reformed council tax system has the potential to better empower Scottish Local Government for the benefit of all our communities.”

Read the Council Tax document here.