Title

FINANCE

Think-tank calls for fiscal devolution

Council tax and business rates in Scotland should be devolved in full to local authorities, a think-tank has argued.

Council tax and business rates in Scotland should be devolved in full to local authorities, a think-tank has argued.

Reform Scotland said local democracy was undermined by the current local taxation system because it is out of the control of elected councillors.

The think-tank believes this weakens the link between councillors and the people who elect them, causing a loss of faith and a lack of participation in local politics and local elections.

‘Local democracy in Scotland is severely constrained because councils have insufficient power to do what they would like to do and are therefore not genuinely accountable to local voters,' said Reform Scotland's director Geoff Mawdsley.

‘In large part, that is because local authorities have almost no control over local taxation.

‘If we truly believe that decisions should be made closer to those whom they affect, then we need to rejuvenate local democracy,' Mr Mawdsley continued.

‘That's why we want to see council tax and business rates devolved to local authorities in full - bands, rates, increases, cuts, applications, the lot.

‘Together with the money councils raise from rent, sales and charges, they would raise about half of their own spending, with the remainder coming from the continuation of the General Revenue Grant.'

FINANCE

When pragmatism becomes an excuse for bad leadership

By Blair McPherson | 21 August 2026

Blair McPherson looks at how chief executives can distinguish necessary tough decisions from leadership that erodes trust, culture and accountability.

FINANCE

When polarisation divides, leadership can reconnect us

By Wayne Reid | 21 August 2026

A year on from creating Shades of Bias (SoB) to enable critical thinking about discrimination, oppression and racism, Wayne Reid explains how it is needed no...

FINANCE

Putting dynamism into devolution: defining the challenge

By Mike Emmerich | 20 August 2026

The prize from devolution is not stronger strategic authorities for their own sake, but places capable of delivering sustainable economic growth and more nim...

FINANCE

28 years later - lessons from Herefordshire's unitary journey

By Cllr Roger Phillips | 19 August 2026

Reflecting on Herefordshire Council’s reorganisation 28 years ago, leader Cllr Jonathan Lester and chairman Cllr Roger Phillips say experience suggests struc...

Popular articles by William Eichler