After the council tax: impacts of property tax reform on people, places and house prices: summary

Document type
Leishman, Chris; Bramley, Glen; Stephens, Mark
Joseph Rowntree Foundation
Date of publication
5 March 2014
Housing and Homelessness
Social welfare
Material type

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The Council Tax is widely discredited. This study examines two key questions: would taxing property values be fairer than the Council Tax, and could such a tax help to reduce house price volatility? It investigates alternatives to the current Council Tax system, and assesses the costs and benefits of introducing a system of national property taxation. Four different systems are assessed: the existing Council Tax system, a revalued Council Tax system, a national property tax based on a fixed percentage of property values, and a progressive national property tax based on a higher percentage on the whole of property values over certain thresholds.