As a Commission we have used this page to publish any submission of evidence or information that we received, where we were given permission to do so by respondents.   

You can view the submissions of evidence by clicking on the links below.  All of the submissions that we received have also been independently read and analysed, and we have published an Independent Analysis of the Call for Written Evidence.

TypeFile NameName of RespondentName of OrganisationSize

pdf
Kenneth W MckayKenneth W McKay CBE144.9k

pdf
Scottish Cities Submission to the Commission on Local Tax ReformScottish Cities119.3k

pdf
Aberdeenshire CouncilAberdeenshire Council643.9k

pdf
Mark WadsworthMark Wadsworth733.3k

pdf
Clive SneddonDr Clive Sneddon210.9k

pdf
Changing CommunitiesHeather Wetzel and Dave WetzelChanging Communities428.8k

pdf
Alexander GrantAlexander Grant111.4k

pdf
Alistair AitchisonAlistair Aitchison734.8k

pdf
Alan ArnottAlan Arnott731.5k

pdf
Alan MorrisonAlan Morrison51.3k

pdf
Andy SmitheAndy Smithe44.5k

pdf
Anonymous SubmissionAnon 153.9k

pdf
Anonymous SubmissionAnon 352k

pdf
Anonymous SubmissionAnon 451.7k

pdf
Anonymous SubmissionAnon 549.4k

pdf
Anonymous SubmissionAnon 650.3k

pdf
Anonymous SubmissionAnon 752.5k

pdf
Anonymous SubmissionAnon 854.3k

pdf
Anonymous SubmissionAnon 952.1k

pdf
Anonymous SubmissionAnon 1054.1k

pdf
Anonymous SubmissionAnon 1149.9k

pdf
Anonymous SubmissionAnon 1256.4k

pdf
Anonymous SubmissionAnon 15680k

pdf
Anonymous SubmissionAnon 16675.1k

pdf
Anonymous SubmissionAnon 17687k

pdf
Anonymous SubmissionAnon 18687k

pdf
Anonymous SubmissionAnon 19675.3k

pdf
Bill BlackBill Black670.7k

pdf
Byron SmithByron Smith52.3k

pdf
Charles CotchinCharles Cotchin48.7k

pdf
Charlie RaeburnCharlie Raeburn53k

pdf
Church of ScotlandChurch of Scotland572.6k

pdf
Douglas EdwardsDouglas Edwards677.7k

pdf
Frank BegbieFrank Begbie50.6k

pdf
Gerry HastieGerry Hastie54.1k

pdf
Graham FergusonGraham Ferguson51.8k

pdf
Anonymous SubmissionAnon 40628.7k

pdf
J Blair AndersonJ B Anderson296.7k

pdf
James DouglasJames Douglas53.1k

pdf
John GoodwinJohn Goodwin48.1k

pdf
LdasLearning Disability Alliance Scotland703.6k

pdf
Common WealCommon Weal52.6k

pdf
Lynne PalmerLynne Palmer54.2k

pdf
Maurice JordanMaurice Jordan48.8k

pdf
Neil RossNeil Ross164k

pdf
Paul MillarPaul Millar692.5k

pdf
Reform ScotlandReform Scotland763.3k

pdf
Richard SimpsonRichard Simpson956.2k

pdf
Scottish Retail ConsortiumScottish Retail Consortium608.3k

pdf
ScvoSCVO188.5k

pdf
Sean AaronSean Aaron52.6k

pdf
Simon BrookeSimon Brooke162.9k

pdf
Stewart RiddickStewart Riddick49.8k

pdf
StucSTUC224.7k

pdf
UnisonUNISON112.9k

pdf
William McalpineWilliam McAlpine54.4k

pdf
Duncan PickardDuncan Pickard234.4k

pdf
IlisILiS380k

pdf
Scottish Licensed Trade AssociationScottish Licensed Trade Association214.2k

pdf
Electoral Reform SocietyElectoral Reform Society237.1k

pdf
Anonymous SubmissionAnon 20638.3k

pdf
Anonymous SubmissionAnon 2156.5k

pdf
Anonymous SubmissionAnon 2249.6k

pdf
Anonymous SubmissionAnon 2353.8k

pdf
Anonymous SubmissionAnon 2450.6k

pdf
Anonymous SubmissionAnon 25642.4k

pdf
Coalition for Economic JusticeCoalition for Economic Justice214.3k

pdf
Dave DempseyDave Dempsey48.5k

pdf
David ComerfordDavid Comerford320.7k

pdf
Homes for ScotlandHomes For Scotland100.6k

pdf
Iain McleanIain McLean387.7k

pdf
Inclusion ScotlandInclusion Scotland424.7k

pdf
Jim OrrJim Orr642.2k

pdf
John PageJohn Page55.2k

pdf
Labour Land CampaignLabour Land Campaign375k

pdf
Thommas GravesThommas Graves483.7k

pdf
Paul HutchisonPaul Hutchison625.6k

pdf
Radical Independence Campaign - DundeeRadical Independence Campaign - Dundee59.4k

pdf
Richard MurrayRichard Murray48.6k

pdf
Scottish Action Against Council TaxScottish Action Against Council Tax80k

pdf
Scottish Women's ConventionScottish Women's Convention481.4k

pdf
Scottish Borders Council - Policy Officer ResponseScottish Borders CouncilPolicy Officer Response435.9k

pdf
Aberdeen City Council Liberal Democrat GroupAberdeen City Council Lib Dem Group 639.4k

pdf
Aberdeen City CouncilAberdeen City Council520.2k

pdf
Angus CouncilAngus Council550.8k

pdf
Anonymous SubmissionAnon 26591.4k

pdf
Anonymous SubmissionAnon 27627.8k

pdf
Army Families FederationArmy Families Federation661.2k

pdf
Centre for Scottish Public PolicyCentre for Scottish Public Policy360.1k

pdf
Child Poverty Action Group ScotlandChild Poverty Action Group-Scotland670.1k

pdf
Citizens Advice ScotlandCitizens Advice Scotland333.1k

pdf
DevolveDevolve254.9k

pdf
East Ayrshire CouncilEast Ayrshire Council195.6k

pdf
Edinburgh Labour GroupEdinburgh Labour Group928.3k

pdf
Federation of Small BusinessesFederation of Small Businesses478.6k

pdf
Glasgow Labour GroupGlasgow Labour Group190.8k

pdf
Historic Houses AssociationHistoric Houses Association174.2k

pdf
IrrvIRRV579.1k

pdf
James SharkeyJames Sharkey187k

pdf
Jhonti BirdJhonti Bird915.9k

pdf
John DigneyJohn Digney41.3k

pdf
Land Research TrustLand Research Trust594.1k

pdf
Liberal Democrat AlterLiberal Democrat ALTER180.6k

pdf
Low Income Tax Reform GroupLow Income Tax Reform Group419.2k

pdf
Lucy Hunter BlackburnLucy Hunter Blackburn394.9k

pdf
Mark StephensMark Stephens650k

pdf
Nhs Health ScotlandNHS Health Scotland476.8k

pdf
Peter Cruickshank and Bruce RyanPeter Cruickshank and Bruce Ryan709.5k

pdf
British Hospitality Association ScotlandBritish Hospitality Association - Scotland532.3k

pdf
Peter DowPeter Dow537.9k

pdf
Peter SymonPeter Symon1M

pdf
Robert Dawson ScottRobert Dawson Scott628.1k

pdf
Scottish Association of LandlordsScottish Association of Landlords644.3k

pdf
Scottish Cities Knowledge CentreScottish Cities Knowledge Centre703.3k

pdf
Scottish Empty Homes PartnershipScottish Empty Homes Partnership287.4k

pdf
Scottish Federation of Housing AssociationsScottish Federation of Housing Associations175.2k

pdf
Scottish Local Government PartnershipScottish Local Government Partnership110.2k

pdf
Scottish Socialist PartyScottish Socialist Party282.6k

pdf
Scottish WaterScottish Water655.7k

pdf
Shelter ScotlandShelter Scotland612.6k

pdf
Snp Group - East Dunbartonshire CouncilSNP Group - East Dunbartonshire Council148.6k

pdf
SolarSociety of Local Authority Lawyers and Administrators - SOLAR744.3k

pdf
Joint Submission from Wealthy Nation Institute and Taxpayer ScotlandWealthy Nation Institute and Taxpayer Scotland266.7k

pdf
Ed RandallEd Randall347k

pdf
Anonymous SubmissionAnon 28628.9k

pdf
Anonymous SubmissionAnon 2954.4k

pdf
Anonymous SubmissionAnon 3051.9k

pdf
Anonymous SubmissionAnon 3157.5k

pdf
Anonymous SubmissionAnon 3249.7k

pdf
Anonymous SubmissionAnon 3357.4k

pdf
Anonymous SubmissionAnon 3458.6k

pdf
Anonymous SubmissionAnon 3549.3k

pdf
Anonymous SubmissionAnon 3650k

pdf
Anonymous SubmissionAnon 3747.1k

pdf
Anonymous SubmissionAnon 3847.5k

pdf
Argyll and Bute CouncilArgyll and Bute Council604.6k

pdf
Cipfa and Directors of FinanceCIPFA and Directors of Finance382.5k

pdf
Comhairle Nan Eilean SiarComhairle nan Eilean Siar653.7k

pdf
Donald LivingstoneDonald Livingstone49.7k

pdf
East Lothian CouncilEast Lothian Council310k

pdf
Falkirk Labour GroupFalkirk Labour Group52.8k

pdf
Ian CampbellIan Campbell54.4k

pdf
Ian LoweIan Lowe60k

pdf
IcasIcas225.1k

pdf
James WaughJames Waugh54.5k

pdf
Joseph HeffernanJoseph HeffernanJoseph Heffernan60.6k

pdf
Joshua MsikaJoshua MsikaJoshua Msika58.2k

pdf
Liz GrayLiz GrayLiz Gray54.4k

pdf
North Lanarkshire CouncilNorth Lanarkshire Council374.3k

pdf
Policy ScotlandPolicy Scotland650k

pdf
Renfrewshire CouncilRenfrewshire Council356.5k

pdf
RicsRICS313.4k

pdf
School of Economic ScienceSchool of Economic Science66.3k

pdf
Scottish Property FederationScottish Property Federation663.9k

pdf
South Lanarkshire CouncilSouth Lanarkshire Council752.6k

pdf
Fife CouncilFife Council712.3k

pdf
Scottish Green Party - Patrick Harvie MspGreen Party176.6k

pdf
SolaceSOLACE167.4k

pdf
Barbara MaclennanBarbara MacLennan157.8k

pdf
West Lothian CouncilWest Lothian Council539.4k

pdf
CoslaCOSLA808.8k

pdf
Anonymous SubmissionAnon 39132.4k

pdf
Gregory BeecroftGregory Beecroft105.9k

pdf
Green Group of Edinburgh CouncillorsGreen Group of Edinburgh Councillors497.8k

pdf
John MuellbauerJohn Muellbauer405.4k

pdf
Stuart BatesStuart Bates82.3k

pdf
Scottish Assessors AssociationScottish Assessors Association899.8k

pdf
Roger SandilandsRoger SandilandsScottish Land Revenues Group2.2M

pdf
Green Councilllors Group of Glasgow City CouncilGreen Councilllors Group of Glasgow City Council 1.2M

pdf
James WaplesJames Waples61.4k

pdf
CiotChartered Institute of Taxation474.4k

pdf
National Carer OrganisationsNational Carer Organisations610.4k

pdf
Submission from James WaplesJames Waples61.4k

pdf
Stuart SmithStuart Smith648.4k

pdf
Scottish Land & EstatesScottish Land & Estates352.6k

pdf
North Ayrshire CouncilNorth Ayrshire Council652.1k