Evidence and research on Council Tax and Non-Domestic rates

Local Government Finance Reform

Summary of findings report

Report on the reforming local government finance programme.

Annual Update Reports

Reports outlining progress on reviewing the local government finance framework.

Read the Annual Update Reports.

Council Tax reform

A Fairer Council Tax

Summary of responses to the Phase 1 consultation on A Fairer Council Tax.

Research on the possible impacts of a revaluation of domestic property in Wales.

Report by Institute for Fiscal studies assessing the Welsh Government’s consultation on reforms of Council Tax 2023.

Report by Sheffield University and the UK Collaborative Centre for Housing Evidence (CaCHE).

Research on updated analysis of the impact of revaluing and reforming Welsh Council Tax on the different local authority areas of Wales.

Attitudes to Council Tax

Public attitudes to Council Tax (2023).

Public attitudes to Council Tax (2022).

These reports present findings from a representative survey of public attitudes to Council Tax.

Council Tax Reduction Scheme

Research on options for amending the Council Tax Reduction Scheme in the future, particularly due to the impact of the rollout of the UK Government’s Universal Credit.

Non-Domestic rates

Small Business Rates Relief

Research to review the effectiveness of non-domestic rates relief schemes in Wales.

Local taxation

Local Land Value Tax

Research on the practical viability of a local land value tax for Wales to replace Council Tax and non-domestic rates.

Local Taxes Based on Income

Research on whether local taxes in Wales could be based on assessments of income.

Council Tax Reduction Scheme

Summary of how many households received help from the scheme.

Council Tax Reduction Scheme annual report.

Other Sources of Local Government Data

More information of Local Government finances can be found on StatsWales.