Council tax freeze : councils have no power to increase tax on individual tax bands
29 October 2010
Marlyn Glen has been informed by the Scottish Government that councils do not have the power to raise the level of council tax in some higher tax bands while freezing the tax in lower bands.
Ms. Glen queried whether or not councils had the authority to do so, but was
"A local authority does not have discretion to vary the council tax levels in a certain set of bands (such as G and H) in relation to the other bands.
"Section 74 of the Local Government Finance Act 1992 sets out the proportions between the bands.
" Band A is required to be a third of Band D and Band H is double that of Band D.
"The proportions are:
Band A 6/9 of Band D
Band B 7/9 of Band D
Band C 8/9 of Band D
Band E 11/9 of Band D
Band F 13/9 of Band D
Band G 15/9 of Band D
Band H 18/9 of Band D "
Commenting on the present funding arrangements, Ms. Glen said,