UNISON is Scotland’s largest trade union representing over 160,000 members working in public services, across areas including local government, education, social work, and housing. Public services at the heart of communities and must be sustainably funded for the long term through a fair tax system. The proposed mansion tax in Scotland is a step towards a more progressive taxation system. However, these proposals fall short of the significant change needed to create a genuinely fair system that sustains public services. We are pleased to submit our views to the Council Tax High Value Property Bands (Mansion Tax) consultation.