Topics
Democracy & Governance
Elections & civic particip…
Holyrood Elections 2026 and th…

Table of Contents

Summary
Introduction
Multi-year flexible funding; end to ring-fencing; fiscal devolution
Council Tax - reform or abolition?
Non-Domestic/ Business Rates
Conclusion

Holyrood Elections 2026 and the future of local government part two: what the parties say about local government finance

Paolo Vestri, LGIU Scotland Content Commissioner

27th April 2026
Scotland
16 mins read

This second LGIU Holyrood Elections 2026 resource reviews what the main political party manifestos say about local government finance and Council Tax. It assesses how the manifestos meet up to the demands made for multi-year flexible funding, end to ringfencing, and fiscal devolution and enhanced local revenue raising powers, and focuses on what the party manifestos say about Council Tax and Business Rates.

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