The Citizen Participation and Public Petitions Committee will conclude its work in March 2026 ahead of the next Scottish Parliament election. While it will continue to meet, the Committee has agreed it will not consider petitions submitted after 10 October. This is to ensure all petitions currently in the system can be considered before the next Scottish Parliament election. It is also unlikely that the Committee would be able to schedule and meaningfully progress petitions submitted after 10 October before the election. Contact the Committee team at petitions.committee@parliament.scot for more information about the petitions process.
If you are seeking emergency action or an urgent policy change please contact one of your 8 MSPs or the Scottish Government directly
Under consideration PE2172: Allow late proposals to alter the Council Tax Valuation Band in exceptional circumstances
Calling on the Scottish Parliament to urge the Scottish Government to amend Council Tax regulations to allow late banding alteration proposals in exceptional personal or compassionate circumstances, including bereavement, illness, sudden house moves, or lack of awareness of rights, particularly for tenants.
Background information
In Scotland, proposals to alter the Council Tax Valuation Band must be made within 6 months of becoming liable for a property. However, this rule is inflexible, and there is no allowance for late proposals even in cases of bereavement, serious illness, or other exceptional life events. I discovered, well after moving in, that my property is in a higher band than an identical neighbouring property, despite being less valuable. I submitted evidence and acted as soon as I became aware, but my proposal and subsequent appeal were dismissed purely on timing. This law disproportionately affects tenants, who are rarely told they can submit a proposal to alter the band or that such a strict deadline exists. In England and Wales, the system is more flexible and in certain circumstances allows band review requests to be made more than six months after starting to pay council tax for a property. I believe Scotland should offer the same fairness and discretion to protect people facing difficult circumstances from paying the wrong tax band for years without recourse.
25 signatures
This petition is now under consideration
Click here for further information about the consideration of this petition.