Date lodged: 3 March 2017
To ask the Scottish Government what the (a) financial and (b) other implications are of not revaluing properties for council tax purposes during the current Parliamentary session.
Answered by: Derek Mackay 15 March 2017
Revaluation could lead to unwelcome and unplanned increases to the amount many households would be required to pay, incur administrative costs estimated to be between £5.5 million and £8.5 million and potentially alter the tax base in every local authority area, thereby impacting on each council's ability to raise revenues. These implications are all avoided by not revaluing properties for council tax purposes.