Council tax requires major reform. It is archaic, badly designed, regressive and inimical to the goals of a better-functioning housing system and greater decentralisation of power to local government. Interest in reform has grown in recent years, with several studies coalescing around the concept of a proportional property tax, while at the same time Wales and Scotland are consulting on council tax revaluation. No reasonable property tax can be based on such outdated values (1991 for England and Scotland; 2003 for Wales). Revaluation is an opportunity to go much further – one that should be grasped.
This research is important now because local government requires more effective taxes and fiscal decentralisation. The housing system would also benefit from better-designed taxes that overcome 1991 valuations and regressive features that mean that people pay a larger share of property value in low-value areas than in high-value locations.
Kenneth Gibb is a professor in the School of Social and Political Sciences in the Division of Urban Studies and Social Policy at the University of Glasgow. He also directs the UK Collaborative Centre for Housing Evidence (CaCHE) funded by ESRC and AHRC.
Council Tax and Wider Property Taxation Reform by Kenneth Gibb is available to buy on Policy Press for £85.00 here.
Bristol University Press/Policy Press newsletter subscribers receive a 25% discount – sign up here.
Follow Transforming Society so we can let you know when new articles publish.
The views and opinions expressed on this blog site are solely those of the original blog post authors and other contributors.
These views and opinions do not necessarily represent those of the Policy Press and/or any/all contributors to this site.
Image credit: Ben Wicks via Unsplash