REFORM UK wishes to implement real devolution within Scotland by pushing decision making down to local authorities, in stark contrast to the centralised, command-and-control model of the SNP. To ensure success, we will review the thirty-two local authorities for duplication and efficiency.
Thereafter, they will raise their own revenue, decide their own spending and keep their own surpluses. We will also consider the viability of city mayors in reformed councils.
Both LBTT and business rates will begin to be gradually phased out in a revenue-neutral way over the course of ten years, rolling them up into a single, fairer, and more predictable Annual Property Tax. This will eventually end the constant cycle of continual and unpredictable business rates revaluations, make it cheaper and easier to purchase property, and boost economic growth, resulting in increased revenues.
councils will instead be enabled to support themselves
The revenues from this consolidated Annual Property Tax will be entirely handed over to local authorities, providing them with a more secure, permanent and predictable basis for funding. Rather than having to go cap-in-hand to central government for bailouts and top-ups, councils will instead be enabled to support themselves.
At the same time, we will conduct a wide-ranging review of the unfunded statutory obligations placed on councils by central government, so that they are given greater control over their own expenditure, returning control to democratically elected councillors.
This will be a new deal for Scottish local government, ending decades of over-centralisation and unfunded spending obligations imposed by Holyrood. Essential local services like fixing potholes and ensuring timely bin collections have been sacrificed to pay for obligations that councils have no say over.
Reform UK will ensure that local democracy becomes meaningful again, with public services responding directly to residents’ demands.
This is a section from Reform UK’s Manifesto for Scotland. We will be publishing edited extracts over the coming days.




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