Friday January 30th 2026
Scottish Borders Council headquarters
Written by Local Democracy Reporter, Paul Kelly
In a surprise move Scottish Borders Council has voted not to offer its views over proposed changes to the Council Tax system.
Councils across Scotland were invited to set out their responses to future Council Tax reform, including proposals for revaluation, the creation of additional bands, setting local tax thresholds, and mitigation mechanisms to cushion the potential impact of changes to the tax regime.
When SBC met on Thursday, January 29, members were asked to endorse a recommendation expressing support for a revalued 14-band Council Tax system to “reduce abrupt jumps between bands and enhance equity”.
The recommendation put forward by council officers formed part of the local authority’s response to a consultation on the ‘Future of Council Tax’ in Scotland issued jointly by the Scottish Government and COSLA, the voice of Local Government in Scotland.
SBC’s response emphasised the need to expand the Council Tax Reduction (CTR) scheme to safeguard pensioners, disabled people, households with children, and those experiencing financial hardship
But at this week’s meeting the Conservative leader of Scottish Borders Council, Councillor Euan Jardine, opposed his officers recommendation and urged members to instead offer no response to the consultation.
He said: “I’m going to do something that we don’t usually do in the chamber and move against the officers recommendations on this.
“Let’s be clear from the start. This debate is not about pretending the Council Tax system is perfect, it isn’t. We need to be honest on where this is coming from.
“This consultation isn’t happening in a vacuum, it’s been driven by a Scottish Government that has left councils under sustained financial pressures and is now looking at a tax system that is looking to shift more of the burden onto local taxpayers.
“Every time the SNP are given power over tax, we end up paying more and getting less. We cannot trust The SNP government to reshape the tax system.
“They have had nearly 19 years to sort out council tax after promising to do so before they were first elected, but instead they’ve left councils to do more with less support.
“I’m determined to stand up for the people we represent, which is why the Scottish Conservatives won’t support changes that risk higher bills for our residents, while councils are short-changed again by SNP ministers.”
His view was opposed by Tweeddale East Independent councillor Robin Tatler, who responded: “First of all I have got to say that I am astonished. I never expected to be speaking on this item on the agenda because I thought it was fairly straightforward.
“This consultation has been open since October 7 last year and literally now at the 11th hour today, we have to put something in by tomorrow, I’m slightly surprised we are having this discussion.
“I agree with the leader that Council Tax needs to be reformed and I think the response from the council is reasonable and proportional.
“I think that not responding to this consultation could be viewed by Borders residents as acceptance of a flawed and unfair system.”
Liberal Democrat leader Euan Jardine said that “remaining completely silent was not acceptable”.
He proposed an amendment, agreed by Councillor Jardine, that a letter be sent to Scottish Government outlining the reasons why no response was being given.
Members voted by 18 to 10 in favour of the amendment with one abstention (from Lib Dem councillor Drummond Begg).
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