John Swinney has been challenged to launch an immediate revaluation of properties across Scotland, ahead of replacing the council tax system by 2031 “at the latest”.
Such a change could be a “key legacy” for this term at Holyrood, Tax Justice Scotland has insisted.
The group, which brings together more than 50 organisations campaigning for tax reforms, also wants the Scottish Government to make faster progress on introducing a new levy on private jets.
It made the demands in an open letter to First Minister John Swinney, with campaigners arguing “bold steps towards tax justice” could help provide funds to reduce inequality, invest in public services and tackle climate change.
Jamie Livingstone, the head of Oxfam Scotland, and a member of Tax Justice Scotland, said: “We urgently need to start taxing wealth properly to help fund the fairer future people were promised.
“In Scotland, that starts with replacing council tax and fast-tracking a tough tax on the wealthy private jet passengers polluting our skies.”
Tax Justice Scotland insisted that existing plans from the Scottish Government to bring in two new council tax bands for properties worth £1 million and more – a so-called “mansion tax” – are not a “substitute for fundamental reform”.
The group, therefore, called on the First Minister to “announce an immediate revaluation of properties”, as well as “time-bound process to replace council tax”, which it said should be “implemented by 2031 at the latest”.
Adding that 83% of Scots back a “fairer system”, the letter called on the First Minister to “provide the political leadership needed to deliver it”.
They said that Mr Swinney could “make the creation of a fairer system a key legacy of this Parliament”.
The new Scottish Parliament has a choice - keep mindlessly rearranging the furniture or start rebuilding the house on fairer financial foundations
Tax Justice Scotland, which includes bodies such as: the Scottish Trades Union Congress; the Poverty Alliance; the Child Poverty Action Group in Scotland; and Friends of the Earth Scotland; added that “early action post-election is essential to averting the unforgivable scenario that we enter the Scottish Election in 2031 without having implemented meaningful reform”.
As well as calling for action on council tax reform, the group said that a private jet levy should be introduced from April 2027 – when a new Air Departure Tax will replace Air Passenger Duty in Scotland.
The Scottish Government has announced plans for a charge on private jets from 2028, but Tax Justice Scotland said that such a stance was “inconsistent with climate justice”.
They further urged that the private jet levy “be set at a level high enough to meaningfully deter the use of this high polluting form of transport, which is largely the preserve of the wealthy”.
Setting the charge a “high rate” would also raise “significant revenue” for areas such as action on climate change or making public transport more affordable, they added.
Lisa Hough-Stewart, director of the Wellbeing Economy Alliance Scotland, and member of Tax Justice Scotland, said: “People in Scotland are clear they want action on inequality and support fairer taxation of wealth.
“Fair taxes are essential if we are to build a wellbeing economy; one where resources are shared more fairly, communities are properly supported, and the transition to a low-carbon economy is both fast and fair.
“The new Scottish Parliament has a choice: keep mindlessly rearranging the furniture or start rebuilding the house on fairer financial foundations.”
A Scottish Government spokesperson said: “The Scottish Government is working with local government to build cross-party agreement on the future of council tax in Scotland. This included public engagement in the last Parliament to build consensus and inform that debate.
“The introduction of a mansion tax through two, new, high value property, council tax bands will provide a targeted approach to improve fairness at the top end of the system, while generating a recurring source of increased revenue for local authorities.
“In line with the principle that higher rates of tax should be paid by those who choose to travel on private jets, which produce significantly more emissions per head than commercial flights, the Scottish Government will bring forward a private jet tax from April 1 2028.”