Will revaluation of properties be carried out?

The changes the SNP have put forward for local taxation are balanced and reasonable. We set up a cross-party commission to look at how to reform local tax, and it warned against making sudden, extreme changes. A revaluation would have meant significant changes for some people who couldn’t afford them.

We want to avoid unwelcome and unplanned increases to the amount households would be required to pay.

A revaluation of homes took place under Labour in Wales in 2005, which saw more properties move up one or more bands than move down. Around 33% of properties went up one or more bands and only 8% moved down, with 58% of households remaining in the same band. Around two thirds of the properties that moved into a higher band were from the lowest three brackets: A, B and C.