CAMPAIGNERS are calling on Scotland’s political leaders to "grasp the jaggy thistle" and commit to replacing Council Tax in their 2026 election manifestos.
Tax Justice Scotland – a movement supported by more than 50 organisations, economists, academics and trade unions – has published new analysis demanding action on the issue.
The group says the current Council Tax system is outdated, financially unsustainable and unfair.
They argue that it puts pressure on vital local services such as schools, social care and libraries.
Despite broad political agreement that the tax is not fit for purpose, campaigners say progress has stalled.
In June, Public Finance Minister Ivan McKee said a revaluation of properties is “absolutely needed”. However, the Scottish Government has confirmed that current discussions with local authorities are only meant to inform a longer-term public debate, with no substantial changes expected this decade.
Tax Justice Scotland has warned that continued delays risk repeating a pattern of inaction that has gone on for more than 20 years.
The campaign group also says rising bills are hitting low-income households – a large number of which are headed by women, including single parent households – the hardest, and that the time for consultations and vague promises is over.
Dave Watson, director of the Jimmy Reid Foundation, said: “We’ve had consultations, commissions and countless commitments, but little has changed.
“Decades of delay on Council Tax reform have deepened the crisis facing local services and locked in inequality.
“The 2026 election is the moment for Scotland’s leaders to move beyond words and commit to the fair, modern and proportionate tax system our communities deserve.”
Tax Justice Scotland are calling for clear manifesto commitments to abolishing Council Tax and replacing it with a fair, modern property tax and launching a national re-evaluation of property as "the first step in the next Parliament".
The group are also demanding any new systems are local, proportional and protect those on low or fixed incomes whilst ensuring effective transition support is in place.
Campaigners say that replacing Council Tax is vital for a fairer system which helps close the wealth gap. Property is a major source of wealth in Scotland – and one of the few the Scottish Parliament can currently tax.
The group also point to findings from the Accounts Commission, which warns that councils are using reserves and one-off savings to stay afloat, while public demand continues to grow.
They highlight that Council Tax is still based on 1991 property values and that many homes are in the wrong band. By 2014, the most expensive homes were paying only 3.5 times more than the cheapest, despite being worth 15 times as much on average.
Tax Justice Scotland also said that "bold, detailed commitments from party leaders" are now needed to break the cycle of delay and deliver lasting reform.
Sara Cowan, director of the Scottish Women’s Budget Group, said: “The broken system of Council Tax hits women hardest, especially those holding up households, holding down low-paid jobs, and holding communities together.
“The evidence has been sitting on a shelf for years, and the consensus for what comes next is clear.
“We’re calling on every party leader to show courage and leadership by putting Council Tax replacement front and centre in their manifestos.”
