Local Government Finance Review Committee
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Welcome

Welcome to the Local Government Finance Review Committee's website. The Committee is entirely independent of the Scottish Executive and any political party. We were asked to:

  • Review different options for local taxation - including reform of the Council Tax
  • Identify the pros and cons of implementing any changes to the local taxation system in Scotland
  • Make recommendations to the Scottish Executive based on our findings

Our Report is now available. It is the result of a thorough and objective analysis of possible local taxation systems. The Committee is separate from the inquiry led by Sir Michael Lyons in England. Our report makes recommendations to the Scottish Executive based on our findings and it will be for the Scottish Executive to determine the way forward.

We commissioned a number of research projects as part of our review. They are available for viewing here. So too are transcripts of a series of oral hearings held with a range of stakeholders.

We previously issued a Consultation Document which sought views, information and evidence to help us come to our conclusions. We are extremely grateful to the many people who took the time to submit their views to us. These responses are summarised in a Feedback Report.

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Local Government Finance Review Committee

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This is an Independent Committee. We were appointed by Ministers and our secretariat function is co-ordinated by the Scottish Executive but we are otherwise operating entirely independently of the Scottish Executive.

Our recommendations will be made without bias and as a result of a thorough analysis of all the issues contained within our remit.

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