Council tax in Scotland is almost as regressive as the poll tax it replaced, a think tank has claimed.
The Resolution Foundation found those living in Band A properties face a bill amounting to as much as 2% of the value of their home each year, compared to less than 0.03% of the property value levied on those in Band H.
Council tax is remarkably flat right across the distribution, with those in the top decile paying only 2.7 times as much council tax as those in the bottom in cash terms.
Its report, Taking Stock, said: “Despite the recent changes in Scotland, council tax is still almost as regressive as the poll tax it replaced. On both efficiency and equity grounds, then, there is a strong case for further policy action.”
