Council Tax

That the Parliament notes that the council tax has increased by 55% since 1997; further notes that the council tax is a regressive form of local taxation which penalises those on low incomes and pensioners and is overwhelmingly rejected by the people of Scotland and that the revaluation of the council tax in Wales has resulted in more than one-third of properties moving up by one band or more, and agrees that there should be no revaluation of properties in Scotland and that the unfair council tax should be abolished and replaced by a fair system of local taxation.