Part of 1. Questions to the Minister for Finance and Local Government – in the Senedd at 1:36 pm on 28 September 2022.
Huw Irranca-Davies is entirely right that reform is long overdue. It's something that the IFS also noted in its report. It said that council tax is out of date, regressive and distortionary, and we recognise all of that. The IFS did recognise that we are the only part of the United Kingdom that has ever revalued its council tax base, but, nonetheless, we are still very out of date. And the work that we're doing will take us this whole Senedd term, I think, in terms of delivering our council tax reforms, but that doesn't mean that we're not thinking about more radical and fundamental reforms for the future as well. So, in parallel to the work that we're delivering on the revaluation, and the other work attached to that, looking at our support and our exemptions and premiums, and so on, we're also continuing the work on the land value tax, to explore what that might mean for Wales, how it might operate, and also, particularly, with an interest in the first instance, perhaps, in how it might operate in the field of non-domestic rates. So, I think there's a lot of potential there, but, just to reassure those colleagues who do have a strong interest in that, it's very much still part of our explorations.