If ScotGov replaced Council Tax with a Property Tax based on the present value of homes, they could raise the same amount of revenue and give a tax cut to something like 80% of households.
https://commonweal.scot/policies/a-property-tax-for-scotland/

If they extended that Property Tax to cover land at the same rate, they could all but wipe out Local Authority deficits.
https://commonweal.scot/policies/taxing-land-in-scotland/

#ScottishPolitics#Tax#WealthTax