Holyrood election 2016: Where the parties stand on local government

Voters in Scotland go to the polls on Thursday 5 May to choose their next MSPs. But where do the parties stand on key issues? Here we look at local government.

  • Scotland's four highest council tax bands are to pay more under new SNP proposals

  • the band E household pay about £2 per week more, and the average household in the highest band about £10 a week more to raise £100m a year for education

  • the council tax freeze will also end in 2017, with councils then able to increase the tax by up to 3% a year

  • abolish the council tax

  • introduce a system based on the value of a property

  • empower local government and broaden the burden of local taxes through the devolution of tax raising powers including a tourist tax, land value tax and surplus from the crown estate

  • local councils will decide whether or not to use these powers

  • increase in council tax in top two bands

  • capped increases in council tax, and protection for families in B and E and F homes

  • yet to outline full council tax reform choices, however the Conservative independent commission recommended the council tax freeze should end and rates should be allowed to change within upper and lower limits set by negotiation between local and central government

  • the commission said the banding structure should be maintained, but the progressiveness of the multiplier should be adjusted while protecting low income households across all bands

  • local policing plans to be approved by local authorities

  • giving councils the powers to set local domestic and business taxation

  • allow local communities to establish a burgh council to serve their area

  • a "fairer system of local taxation to replace the Council Tax"

  • abolish the Council Tax with a replacement Residential Property Tax (RPT) for individual properties based on annually updated values

  • a five-year transition period and options to reduce or defer payment depending on circumstances

  • devolving more powers to local councils and requiring them to include local communities in decision making

  • Local Democracy Act would enshrine a clear duty to promote community participation in all local decisions about taxation; spending and services

  • yet to outline council tax plans

  • cut council officials pay