The decision to freeze council tax in Scotland has been criticized for disproportionately benefiting those in more valuable homes and failing to benefit many of the poorest households.
Analysis suggests that the freeze favors those in the highest council tax bands, where bills are already higher, and that it disproportionately affects poorer households.
It was also noted that council tax is regressive, hitting those with lower incomes harder than those with higher incomes. The freeze has raised concerns about its impact on other budgets, public services, and relations with local councils.
Critics argue that fully funding the freeze would require raising other taxes, potentially including income tax, which could impact higher earners.