Deciding Matters

At a Glance
This document provides all the details. Here’s a summary of some of the important things:
-
We are looking for people aged 18+
-
You do not need to have any prior knowledge of council tax
-
All abilities and backgrounds are welcome
-
You need to be able to attend at least one of the workshops taking place in January – there is 1 online and others in Inverness, Aberdeen, Edinburgh and Glasgow
-
You also need to be able to attend or watch a recording of a short session before coming to the workshop
-
You will receive £100 in total as a thank you for giving up your time
-
Lunch will be provided (for in person sessions)
-
We can help you with any support (e.g. equipment, materials, childcare) you need to take part
About the Project
On 11 February 2025, the Scottish Government and COSLA announced the Programme of Engagement to support their shared commitment to long-term council tax reform.
Deciding Matters has been commissioned by Scottish Government to deliver a series of public engagement workshops exploring and deliberating options for council tax reform.
We want to share information about the different ways the council tax system in Scotland could be improved. We want to hear your views on:
-
options for making it more up to date by better aligning with current property values
-
changing the structure of property bands, and
-
schemes to ease any changes
The findings from these workshops will contribute to future considerations in the Scottish Parliament on the future of council tax.

Taking Part
Deciding Matters is looking to engage approximately 150 people from across Scotland with a range of backgrounds and perspectives. We are particularly keen to hear from people in different council tax bands (find your council tax band). Participants must be aged 18+.
All abilities and backgrounds are welcome, and no prior knowledge of council tax is required.
What will I be doing if I take part?
If you are selected to take part in a workshop, you will be one of around 30 participants on the day. You will be given key information regarding council tax and possible options for reform and have the opportunity to ask experts questions. You will then work in small groups to explore the options for reform in more detail, sharing your insights and ideas.
There will be a range of activities on the day including discussions, opportunities for written feedback, voting, and scenarios. Each group will include a trained facilitator who will be able to support you to take part in a way you feel comfortable with.
The workshops will not be audio or video recorded. If we intend to take photographs, we will ask your permission to do so.
Workshops
The workshop will take place over a full day with lunch provided. You need to be able to attend at least one of the workshops listed below:
Online: Thursday 15th January, Zoom
Aberdeen: Friday 16th January, Aberdeen Town House
Glasgow: Monday 19th January, City Chambers
Inverness: Saturday 24th January, Eden Court
Edinburgh: Monday 26th January, Verity House
Micro-Session
You also need to attend a short “micro-session” before the workshop. This micro-session will be held online and last approximately 1.5 hours. This introductory session will be used to share key information from Scottish Government and COSLA partners, including additional context for this piece of work, and options for reform which will be discussed in detail during the workshops. The micro-session will be recorded, so any participants who are unable to join live will be asked to watch the recording before attending the workshop.
The micro-sessions are expected to take place during the week commencing 5th January 2026.
What will happen at the end of the workshop?
Outputs from the workshops will be analysed together with responses to a wider consultation. This analysis will be published in a Scottish Government report and will be shared with the Scottish Parliament. All personally identifying information (names, places, companies etc.) will be removed in any notes taken during the workshops. You will not be identifiable in published outputs.

Gift of Thanks
The gift of thanks is to recognise the valuable contribution participants are making to this process, giving up their time and sharing their insights to support ongoing work with Scottish Government.
Participants who have attended (or watched) a micro-session, and attended a workshop will receive £100, paid via bank transfer or in the form of a voucher.
Support
Deciding Matters aims to design workshops which are as accessible and inclusive as possible and will work with individual participants to understand their needs and what support can be put in place. This can include translators, materials printed in alternative formats, mobility considerations, travel arrangements, childcare and costs etc. Participants are asked to share any additional support needs while completing the expression of interest form and a member of the Deciding Matters team will follow up for more information.
Register to Attend
If you would like to take part, please complete the expression of interest form linked at the top of this page.
One of the Deciding Matters team will be in touch to let you know if you have been selected to participate in a workshop.
We are keen to engage with a diverse group of people, with a broad spectrum of voices, especially those people and groups who are often underrepresented in policy conversations.
Individuals who are unable to complete an online form, or who need additional support to do so, please reach out to a member of the Deciding Matters team and we will support you. Details can be found at the end of this document.
Deadline to complete the Expression of Interest Form is Friday 2nd January 2026.

FAQs
What is council tax?
Council Tax is a local tax that helps to pay for local services such as rubbish collection, roads and local area maintenance. You pay it directly to your local council.
For most homes in Scotland, Council Tax is billed alongside water and waste charges from Scottish Water.
What is council tax reform?
Council tax reform is the process of making changes to the existing council tax system.
Do I need to know anything about council tax to take part?
No, participants are not expected to have any prior knowledge to take part. Anything you need to know, you will be made aware of as part of this process.
Can I receive a gift of thanks if I am claiming benefits of any kind?
Yes, the Scottish Government has worked in partnership with the Department for Work and Pensions (DWP) to understand the impacts of a gift of thanks on those who receive benefits. If you receive benefits, you will be given the option to receive your gift of thanks as a voucher of your choice. This option is permitted by the DWP and will not affect your benefits. If required, we can provide a letter explaining the process and the gift of thanks which can be given to your Benefits Officer.
What is a public engagement workshop?
A public engagement workshop is a session which brings together a range of people from the public to share their insights, ideas, and concerns with regards to a particular topic. If you take part, you will be asked to join your chosen workshop (either online or in person) and take part in a day of activities and deliberations. Anonymised outputs will be shared with Scottish Government and will be used to help shape future conversations around council tax reform.