The Commission on Local Tax Reform: volume 2 - technical annex

Publication type

Parliamentary Paper


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Publication date


Our report, “Just Change: A New Approach to Local Taxation”, sets out our findings against each part of our remit when viewed through the lens of the principles of taxation that we adopted as a Commission. Our desire to keep this as concise as possible, whilst still fulfilling our remit, means that it refers to the results of our analysis and research, but does not present the detail. Nor does it present the corresponding evidence from any of our public engagement activities. Rather it simply identifies the key findings.
Our extensive evidence gathering activities included a call for written evidence, an online survey open to all, a series of public listening events with communities across Scotland and engagement with stakeholders and experts from Scotland and around the world.
We also worked alongside Heriot-Watt and Stirling Universities to undertake the most comprehensive quantitative analysis ever conducted in Scotland to understand the relationships between house values, the property stock and household incomes.
Evidence was at the heart of our work, and it is important that this is presented in order to support our findings and conclusions, allow others the depth of understanding that we were able to gain overall as well as to inform future debate and policy formulation.
We therefore publish two companion volumes to “Volume 1: Just Change: A New Approach to Local Taxation”.
This technical annex is volume 2, which follows exactly the same format and indeed repeats the same text as “Just Change: A New Approach to Local Taxation” but additionally presents the supporting analysis. For example, in Chapter 5 of Volume 1, we cite the differing impacts of the present Council Tax and alternative tax systems on different households. Chapter 5 of this technical annex reproduces the relevant text alongside the numerical results that underpin the statements made and provides a description of the methodology used to calculate those results.
Additionally, the research we commissioned, along with the outcomes from all of our evidence gathering and public engagement activities, are presented in Volume 3 - the Compendium of Evidence.


Public Policy, Government, Taxation and Housing Market