The Scottish Ministerial Code has been updated to further strengthen transparency and propriety.
Updates to the Code include:
New text reflecting the updates to the procedure for handling complaints by civil servants about the behaviour of a Minister or former Minister, making clear that for future complaints certain information about concluded cases will be made public, including the Minister’s name, the nature of the complaint and the outcome of the complaint, even after a Minister has left office, and setting out the obligation on Ministers to cooperate with the procedure.
The introduction of an annual review of Ministers’ private interests, and proactive publication of these interests on an annual basis, to enhance integrity and transparency around actual or perceived conflicts of interest. In addition, new text has been introduced to provide additional clarity for Ministers on managing overlaps between their Ministerial responsibilities and constituency interests.
General updates on provisions for maternity leave and to reflect the introduction of the Bute House Agreement, as well as minor amends to take account of digital developments, new published strategies and changes in Ministerial titles and responsibilities.
The First Minister Humza Yousaf said: “This new edition of the Ministerial Code sets the highest standards of propriety and transparency for Government Ministers.All Scottish Ministers, including myself, are bound by its terms and are committed to uphold the Principles of Public life, ensuring integrity, accountability and honesty at every level of leadership.
“Scottish Ministers are committed to building a better future for the people of Scotland while facing the profound challenges of our time. This will mean taking some tough decisions to ensure that we support those in greatest need, and it is vital that we are guided in this mission by a clear set of principles.”
More than 50 projects tackling social isolation and loneliness throughout Scotland have received a share of a new fund.
Edinburgh recipients of Social Isolation and Loneliness Funding include Big Hearts Community Trust, Edinburgh Tool Library, Pilmeny Development Project, Pilton Community Health Project and The Living Memory Association.
Activities delivered by the organisations include community choirs, walking football, Men’s Sheds and volunteering opportunities.
Equalities Minister Emma Roddick visited Inverness Foodstuff, one of the successful projects, to see the impact of their work and hear how support through the Social Isolation and Loneliness Fund will benefit the local community.
Ms Roddick said: “Social isolation and loneliness can affect anyone, but especially those most affected by the cost of living crisis such as disabled people, younger people, and those who live alone.
“The Social Isolation and Loneliness Fund is providing support to a range of projects across Scotland which deliver vital services in their communities. Inverness Foodstuff is a great example of how this Scottish Government funding will help to bring more people together, creating stronger social connections and improving public health.
“We are determined to tackle the harm caused by this hidden problem and this Fund is just one of the actions we are taking to help tackle social isolation and loneliness through our plan, Recovering our Connections.”
Inverness Foodstuff has been awarded a grant of £72,000 to deliver their lunch club twice a week in the Hilton area of Inverness. The lunch club will benefit an estimated 2,400 homeless and vulnerable people in the area over the duration of the Fund.
Chair of Inverness Foodstuff Stuart Black said: “Inverness Foodstuff has operated from Ness Bank Church since 2015 offering hot food three times a week, utilising surplus food.
“But, it’s more than just a meal. We offer access to clothing, debt relief, IT support, mental health support, housing and homelessness support and access to hairdressing. Inverness Foodstuff also provides 75 volunteering opportunities.
“Over the past year we have served 8,500 meals in our city centre premises, an increase of 58% compared to 2021-22. This reflects the cost of living crisis and the extent of poverty in our city.
“We are delighted to gain Scottish Government funding to expand our service into Hilton, a recognised area of need, in partnership with Highlife Highland.”
Efforts to reduce the number of households living in temporary accommodation will be backed by at least £60 million to support a national acquisition plan to increase the supply of social and affordable housing.
The funding will support councils and registered social landlords to purchase properties including empty homes and private sector homes.
Other measures to reduce temporary accommodation will include working with social landlords to increase allocations to homeless households and providing national guidance for local authorities to support good practice around changing temporary accommodation into permanent affordable homes.
Bespoke plans to address specific issues will also be developed with the local authorities with the greatest temporary accommodation pressures.
First Minister Humza Yousaf said: “Housing is crucial to achieving our aspirations of a fairer country.
“We recognise the varying challenges that exist across Scotland and that these cannot be addressed by a single solution.
“That is why the range of actions we will be taking, including our £60 million plan, will help us effect real change.
“A great deal of consideration has been given to the best way to reduce the number of households in temporary accommodation. I am thankful to members of the Temporary Accommodation Task and Finish Group and all its contributors for the role they played in shaping the final recommendations.”
John Mills, Co-Chair of ALACHO and joint chair of the Task and Finish Group, said: “We’re heartened by the Scottish Government’s recognition of the seriousness of the current situation, the damage that is being done to many families living in temporary accommodation for long periods and the increasing challenges councils are facing in meeting their needs.
“We’re particularly pleased by the commitment to a national acquisitions programme to bring more homes into social renting quickly and we look forward to working with the Scottish Government, COSLA and Shelter Scotland to recapture the momentum towards ending homeless that we had pre-pandemic.”
Alison Watson, Director of Shelter Scotland and co-chair of the Temporary Accommodation Task & Finish Group, said: “Scotland is experiencing a housing emergency that is ruining lives. By being here today, the First Minister is showing that he is serious about this emergency.
“At Shelter Scotland, we see the impact of our broken and biased housing system in the work we do with families and individuals trapped in temporary accommodation. When a system isn’t working it is those groups most marginalised – children, disabled people and minoritised ethnic groups – that feel the impact the most.
“That is why I was so honoured to co-chair this expert group which engaged directly with people experiencing homelessness. They identified three key priorities for the Scottish Government. Firstly, buy and build more homes to deal with the current emergency; secondly, prioritise the homes we have for people experiencing homelessness; and finally, fully-fund high-quality services that always treat people with dignity.
“Today’s announcement is the first step in the right direction to bring down the number of households in temporary accommodation from its current record high. It must not be the last.”
Around 14,000 children living in deprived areas will have access to more outdoor play opportunities in their local communities, thanks to over half a million in funding from the Scottish Government.
More than 30 charities providing local outdoor play initiatives for children will receive a share of £550,000 to expand their projects.
Edinburgh charities receiving a share of the fund in 2023-24 are:
Bridgend Farmhouse – £15,540.00
Canongate Youth – £9,452.10
North Edinburgh Arts – £14,504.70
Smart Play Network – £14,374.50
YMCA Edinburgh SCIO – £13,778.10
Scotland Yard Adventure Centre – £5,783.21 (below)
The Venchie Children and Young People’s Project – £15,424.50
The Outdoor Community Play Fund will support children and families through the year, including during the school holidays.
Children’s Minister Natalie Don announced the funding during a visit to Renfrew YMCA – one of the 32 charities to receive funding.
Ms Don said: “Outdoor play has an incredibly positive impact on our children’s mental health, wellbeing and confidence. It can teach them how to solve problems, assess risks, boost their physical activity and provide opportunities to meet and interact with others.
“However, options for children to play safely outdoors can be limited, especially for children in deprived areas. At a time when families are struggling with the cost of living crisis, it is even more essential that we provide this vital support to ensure there are outdoor play options available, free of charge, for families across Scotland.
“I am looking forward to seeing how this fund will help grow outdoor community play projects and I am proud that this Scottish Government investment will benefit thousands of children living in our most deprived communities.”
Inspiring Scotland Director of Funds Julia Abel said: “All children have the right to play – not only is it vital for their mental health and wellbeing, but is also supports children to learn social and emotional skills while boosting their physical activity.
“We want to make outdoor play accessible for all children in Scotland. Last year, the programme expanded to include more sessions for children and families with additional support needs.
“The beauty of outdoor community play is that it’s child-led, enabling children to use their creativity and imagination to develop their own ways to have fun, overcome barriers, while teaching life-enhancing skills that will make positive effects all the way into adulthood.”
First Minister calls for action to end uncertainty on Acorn Project
First Minister Humza Yousaf has called on the UK Government to give the go-ahead for the Acorn carbon capture and storage (CCS) project to enable Scotland to ramp up its transition to clean energy.
On a visit to Peterhead Power Station, the First Minister said that the Scottish Government is wholly committed to supporting the Acorn Project, and urged the UK Government to set out its plans and end uncertainty for investors and stakeholders.
The project, based in Aberdeenshire, would take captured CO2 emissions from industrial processes across the country and store it safely under the North Sea.
The First Minister added: “Scotland’s net-zero future is being held back by UK Government dithering and delay.
“The Acorn scheme should be given approval now, so that we can take advantage of our unrivalled access to a vast CO2 storage potential and our opportunities to repurpose existing oil and gas infrastructure. CCS will play a pivotal role in achieving a just transition for our workforces, capitalising on existing world-leading skills and expertise to create many good, green jobs in the coming years.
“Despite the UK Government confirming in March that Acorn is ‘best-placed’ to meet the eligibility to be awarded Track-2 status, which would allow access to financial support from the UK Government, they continue to fail to provide a clear timetabled solution for the next stages of the process. This is entirely unacceptable and layers further uncertainty on top of never-ending delays which are impacting investor confidence and which compromise our climate-change commitments and just-transition ambitions.
“Acorn’s target of capturing and storing up to five million tonnes of CO2 annually by 2030 is critical to Scotland’s plans to achieve net zero by 2045, ahead of the rest of the UK. The scheme will also help the UK Government to deliver on its commitments.
“While the UK Government prevaricates, we have already established a £500 million Just Transition Fund for the North East to build on the region’s world-renowned expertise and ingenuity, to create jobs, foster innovation and support the region to deliver a fair and managed transition to net zero.”
Catherine Raw, Managing Director of SSE Thermal, who are part of the Scottish Cluster group of industrial companies backing the capture and permanent storage of CO2 emissions, said: “To unlock the potential of Peterhead and the wider region, it is vital that the Scottish Cluster is brought forward urgently, allowing the development of decarbonisation projects to be accelerated and Scotland’s net-zero ambitions to be met.
“Doing so will not only help us meet our energy goals, it will also support industries and provide a fair and just transition for workers and communities across the North East of Scotland, including at Peterhead.
“SSE have set out plans to invest up to £40 billion in the next decade, including more than £21 billion in Scotland alone. Renewables will be at the heart of that investment but we also recognise the need for flexible generation to provide backup when the wind doesn’t blow and the sun doesn’t shine. Our existing Peterhead station fulfils that role today, playing a critical role in Scotland’s energy system.”
Climate campaigners have revealed the huge lobbying operation by fossil fuel interests pushing expensive and inefficient hydrogen technology onto Scottish Government and MSPs.
Campaigners unearthed over 30 meetings with oil and gas companies where hydrogen was discussed, along with an additional 70 meetings with companies who stood to benefit from the roll out of hydrogen technology in Scotland.
The Scottish Government has pledged over £100 million to this industry and has refused to rule out using hydrogen from fossil fuels. Ministers even refer to fossil fuel derived hydrogen as ‘low carbon’ despite the methane leakage during gas production and the extra energy required to run the partial carbon capture process upon which it relies.
The revelations show a huge push by fossil fuel giants like BP and Shell – who met MSPs 17 and 9 times respectively – demonstrating how hard the industry is pressing politicians to claim hydrogen as a climate solution despite mounting evidence that the technology is too expensive and inefficient.
Evidence shows that using hydrogen for heating our homes is more expensive and less efficient than direct electrification through technologies like heat pumps. Hydrogen is not suitable for most transport needs due to cost and how far the technology is behind electrification.
KEY LOBBYING INCIDENTS
On the same day (10/11/21) during COP26 as the Scottish Government published their draft Hydrogen Action Plan it organised a lavish dinner for the Hydrogen industry with 52 company lobbyists at Edinburgh Castle that FOIs reveal cost the public purse £11,000. It was attended by BP, INEOS, Shell, Wood Group and Offshore Energies UK. It was hosted by Business Minister Ivan McKee and attended by First Minister Nicola Sturgeon.
Then Cabinet Secretary for Net Zero Michael Matheson travelled to Rotterdam in May 2022 to speak at the World Hydrogen Summit which marketed itself as ‘the global platform where hydrogen deals get done.’
The two day conference had host partners BP and Shell and “diamond sponsorship” from Saudi oil company Aramco and the Abu Dhabi National Oil Company.
Shell met with then Energy Minister Paul Wheelhouse in January 2021, where the official record states Shell specifically ’emphasized the importance of both blue and green hydrogen.’
Friends of the Earth Scotland climate campaigner Alex Lee commented: “Hydrogen lobbyists have made a targeted push trying to persuade the Scottish Government to ignore the mounting evidence about the technology’s inefficiency and huge costs.
“By incorrectly classifying hydrogen from fossil fuels as ‘low carbon’, Scottish Ministers are doing the greenwashing job for fossil fuel companies. Big polluters like Shell and BP are selling hydrogen hard because it allows them to keep on drilling for fossil fuels and keep the public locked into an energy system using oil and gas for decades to come.
“The Scottish Government has been taken in by the marketing hype around hydrogen, promising over £100 million of public money to the industry and repeating outlandish jobs creation claims.
“Ministers must end their support for hydrogen from fossil fuels and instead use renewable power directly in heating and transport rather than wasting time and energy by converting it to hydrogen first.
“If the Scottish Government want to tackle the climate crisis and deliver a just transition away from oil and gas, it must cut ties with the fossil fuel industry and ban them from lobbying.”
Scottish Labour MSP Sarah Boyack has branded the SNP government’s consultation on Council Tax a “scandal”, revealing that the changes would hit 92,971 households in Edinburgh.
The SNP government is currently consulting on plans to hike Council Tax for properties in bands E to H – which would hit 39% per cent of households in Scotland’s capital.
People in the area could face increases of up to around £800.
This consultation follows years of ‘brutal’ budget cuts to Council budgets by the SNP government.
Scottish Labour MSP Sarah Boyack said: “Years of brutal cuts by the SNP has local services in [AREA] at breaking point, and now the government wants to plug the gaps with eye-watering Council Tax hikes of up to around £800.
“It is a scandal that ordinary Scots are once again being asked to pay more while getting less in return.
“This damaging Council Tax bombshell will hit more than 92,000 households in Edinburgh during the worst cost of living crisis in decades, piling pressure on people already facing impossible financial decisions.
“Scots struggling with rising housing costs should be getting support from their government – but instead they are being asked to foot the bill for the SNP’s failure.
“Labour will stand up for people struggling with soaring living costs and fight for a fair deal for Edinburgh.”
BUT WHAT WOULD LABOUR ACTUALLY DO? REPLACE THE COUNCIL TAX? – Ed.
Wellbeing Economy Secretary Neil Gray has visited a company whose commitment to fair work and sustainability helped it survive the pandemic.
While at ACS Clothing near Glasgow, Mr Gray heard how a major creditor was so impressed with the business’s approach to fair work and environmental practices it agreed to convert a debt to equity – investing enough to ensure the firm could continue through the pandemic.
Then in the later stages of COVID 19, an ethical investor became aware of ACS’s reputation and also took a stake.
Now the sustainable fashion company is expanding to take on 20 new apprentices – four graduates and 16 modern apprentices across textile care and its warehouse operations.
Mr Gray said: “ACS Clothing is proof that fair work and sustainability make sound business sense.
“This imaginative and successful company captures what a wellbeing economy is all about – supporting a transition to net zero while practicing fair work principles such as paying the real Living Wage, listening to its workforce and offering apprenticeships and internships.
“In return its staff are incentivised, employee turnover is reduced and investors are increasingly attracted by its ethics and ethos.”
ACS Clothing’s Chief Operating Officer Anthony Burns said: “At the start of the pandemic, we faced significant financial strain, as suppliers demanded payment and customers halted orders, leading to a bleak outlook.
“However, our investment in circular business models, and our positive environmental and social impacts, were rewarded when Circularity Capital, a well-known Scottish ethical investment firm, invested significantly in our business.
“At ACS our commitment to fair work is not just a choice, but a responsibility we owe to our communities.
“It is the unwavering dedication to create environments where dignity, equality, and justice thrive, ensuring that every individual’s efforts are valued and rewarded without bias or exploitation.”
Almost 1,200 long-term homes are being brought back into use for those fleeing the war in Ukraine through an innovative approach.
The Scottish Government’s £50 million Ukraine Longer-Term Resettlement Fund supports Local Authorities and Registered Social Landlords to improve properties that are currently void.
The fund was launched in September 2022 following a successful pilot and has so far provided 14 approved projects with £23 million of grant funding, helping to bring 1,168 homes back into use.
Almost 1,000 Ukrainian people are already living in 450 of these refurbished homes. A further 225 homes have been completed and are in the process of being tenanted.
Social Justice Secretary Shirley-Anne Somerville announced the latest figures on a visit to see progress at a housing site in Edinburgh.
More than 1,100 void homes across Scotland are being brought back into use for Ukrainians through @scotgov funding.
Social Justice Secretary @S_A_Somerville visited Leith to see a house in the process of being refurbished.
Ms Somerville said: “We stand in solidarity with the people of Ukraine and are determined to do all we can to help those who wish to build their life here in Scotland.
“Our innovative £50 million programme provides a vital lifeline for those fleeing the war by providing long-term and secure accommodation through reclaimed empty homes. I am proud that Scotland has been able to play its part and pleased to see us reach and surpass the crucial milestone of 1,000 homes for displaced Ukrainians.
“We have been able to house hundreds of families and individuals in safe accommodation so far and we will continue to work closely with councils and housing associations as we build on this excellent progress.”
City of Edinburgh Council Housing, Homelessness, and Fair Work Convener, Councillor Jane Meagher said: “We are proud to continue our support of displaced Ukrainians, and are committed to assisting those making their new lives here in Edinburgh and beyond.
“The £50 million programme to refit currently empty properties is very much welcomed and will make a positive difference to many families. The approximately 100 homes in Edinburgh that will benefit from the programme will initially be used to house displaced Ukrainians, before ultimately being returned to our council housing stock. Without the support of the programme it is unlikely we would have been able to bring these properties back into use for some time.
“However, it is important that we remember the scale of the housing challenges our residents currently face, not just in Edinburgh but across Scotland.
“We will continue to work closely with the Scottish Government and our other partners as we move forward.”
In September 2022, following a successful pilot, the Scottish Government launched the £50 million Ukraine Longer-Term Resettlement Fund. The Fund was designed to offer displaced people of Ukraine, settled accommodation for up to three years.
To date, the Scottish Government has provided 14 projects with almost £23 million in grant funding which has helped to bring back almost 1,200 homes. The fund remains open for applications.
The latest published data on the Ukraine Sponsorship Scheme including the Scottish Government’s Super Sponsor Scheme. The data shows as at 4 July there were:
24,962 total arrivals into the UK with a sponsor located in Scotland, of which 20,022 have come under the Super Sponsor scheme.
38,304 applications under the Super Sponsor scheme.
32,601 visas issued under the Super Sponsor scheme.
On Wednesday, the Scottish Government and COSLA released their anticipated (and widely leaked) consultation on Council Tax changes(writes Fraser of Allander Institute’s EMMA CONGREVE).
The proposals set out would see a repeat of the 2017 increases in band multipliers for properties in Band E – H with the consultation seeking views on whether the changes to the mulitpliers should be higher or lower, or not happen at all. .
Table 1 shows the proposed changes in the context of the original multipliers set out in 1993 and the reforms in 2017. The proposed changes would lead to an increase in the amounts paid of £139, £288, £485 and £781 per household (or dwelling in official council tax speak) for those in Band E, F, G & H respectively.
Table 1 – Council Tax Multipliers
Council Tax Band
Original multipliers
2017 reforms
New proposals
A
0.67
0.67
0.67
B
0.78
0.78
0.78
C
0.89
0.89
0.89
D
1.00
1.00
1.00
E
1.22
1.31 (+7.5%)
1.39 (+7.5%)
F
1.44
1.63 (+12.5%)
1.75 (+12.5%)
G
1.67
1.96 (+17.5%)
2.13 (+17.5%)
H
2.00
2.45 (+22.5%)
2.68 (+22.5%)
The consultation documents note a number of valid points, but fails to mention others that are fairly fundamental to the operation of the Council Tax. Here we cover some of the main issues.
A fundamentally flawed tax
Council Tax is a regressive tax. By regressive, this means that the average tax rate (the % of the tax base paid in tax) falls as the value of the tax base rises. For Council Tax, the tax rate depends on the property you live in, meaning the relevant tax base is property value (as of 1991 – an issue we’ll return to later). The highest valued properties pay a lower % of that value in their Council Tax bill.
The consultation document restates research that was completed as part of the 2015 Commission on Local Tax Reform that found that, in order for Council Tax in its current banded form to be progressive, the Band H rate would need to be in the order of 15x the Band A rate. Given this was based on 2013-14 property values, this figure may have since increased even further.
It is a shame that the government has not revisited the 2015 analysis to provide up-to-date figures. This is not an easy task (this author was involved in it the first time round!) but the data exists to repeat much of the Commission’s analysis. Updated figures would provide a better evidence base for judging their proposals.
However, updated figures would not change the overall position: the proposed changes would place Band H at 4x the Band A rate, far below values that would be required to become anything approaching progressive. The consultation document does not shy away from admitting this, stating that the proposals will not address ‘the fundamental regressivity of Council Tax’.
How do the proposed reforms link to ability to pay?
Although Council Tax is tied to property, it is income or savings that are required to pay the bill each year. As well as being regressive with respect to property, council tax is also regressive with respect to income. That is, as your income rises, the % of your income that you pay in the tax reduces.
There are some protections in the system to ensue those on the very lowest incomes do not pay some or any of their bill. The 2017 reforms also came with a condition that anyone who had income below the national average (median) would not pay any additional amounts if they were in Bands E – H. However, the regressivity with respect to income remains an issue that these reforms will not be able to address.
If we look at the impact of the proposals on the upper half of the income distribution (where we expect most people to be outwith any form of CTR protection), the average impact on Council Tax bills range from around an additional £200 – £320 a year.
In the context of some of the recent figures on increases on increases in mortgage increases, these figures look relatively sedate (although it may feel far from that, especially for those affected by mortgage increases too).
In addition, these numbers do not include any other form of discounts or exemptions which may reduce the additional amounts, such as the single person discount. Table 2 shows that, as a proportion of household income (and with the same caveats re not accounting for other discounts) this is between 0.7% and 0.5% (i.e. a half of 1%).
Table 2 also shows that although those higher up the income distribution will pay more, the proportion of income paid decreases as income rises: that is the proposed reforms will be regressive with respect to income. Those in the top 10% of income are likely to pay a lower proportion of their income in additional tax than those in the next income decile down.
Table 2 – Additional charges faced by the top half of the income distribution
Income decile group
Average additional charge
Average income (latest data)
Average additional charge as a % of household income
6
£201
£27,820
0.72%
7
£201
£31,928
0.63%
8
£222
£37,544
0.59%
9
£258
£46,384
0.56%
10 (i.e. top 10%)
£317
£64,896
0.49%
i Average income data is taken from the DWP Households Below Average Income dataset for 2021-2022. Average income in this table refers to a reference household with two adults and no children. Income is net of tax and transfers.
This is partly a result of incomes not being directly tied to value of the property you live in. Many critics of using property values as a basis for a recurring tax cite this issue, particularly for pensioners who may have lived in a home that has accrued in value over many years, but have a relatively low disposable income (although not low enough to qualify for Council Tax Reduction).
An additional factor relates to the fact that there are relatively few Band H properties where the highest charge applies: even in the top 10% of households less than 1% of households are in a Band H property, a similar proportion to households in the 9th income decile.
The elephant in the room: revaluation
An additional fundamental issue, absent from the consultation document, is the fact that the property values used to put properties into bands are based on 1991 values. Some properties have grown much faster in value than others since then.
That means that two properties that were in the same band in 1991 may now be worth vastly different sums of money, and if there was a revaluation today they would no longer be placed together in the same band.
The issue is further complicated by new builds where finding a comparable hypothetical 1991 value is difficult.
A quick look at any property website will provide you with all the evidence you need to illustrate the issue where property value and Council Tax Band are often quoted side by side.
For example, the market at the moment in Edinburgh:
A 2 bed ground floor flat for sale in the New Town for offers over £415,000 which is in Council Tax Band D (and therefore will not face the proposed additional charge)
A similarly sized 2 bed ground floor flat in Craigleith for offers over £210,000, which is in Council Tax Band E (which will face the proposed additional charge)
For those not familiar with Edinburgh geography, the locations are shown on the below map*.
This is not a one off. The Commission’s analysis in 2015 estimated that over half of all properties in Scotland would have changed band if revaluation had taken place in 2014.
We could speculate, at length, why revaluation has not happened. Scotland is not the only country that has struggled to find the political appetite to make it happen (the UK Government has done no better in England), but other parts of the UK have managed it in the last two decades.
What should be happening
Most people would agree that reforms to Council Tax need to go beyond tweaking multipliers. There are a number of options available, with a proportional tax on the value of a property being the majority view of the 2015 Commission, and indeed the previous Burt Commission that came up with similar proposals back in 2006.
However, any reform is contingent on the tax being levied on correct values. That means a revaluation is necessary. Indeed, it should be a prerequisite even for the type of tweaking that the Scottish Government did in 2017 and is proposing now given the majority of properties are likely to be in the wrong band.
To continue without revaluation is deeply unfair and to take forward reforms without a revaluation just rubs salt into the wounds.
*This map contains information from OpenStreetMap, which is made available here under the Open Database License (ODbL)
