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Proposals to amend council tax bands are considered by the assessor for each area, and any appeals are heard by a valuation appeals committee when there is disagreement on the outcome. Assessors and appeals committees are rightly independent of the Scottish Government and must interpret the law in a way that is correct, fair and consistent. I would be concerned if individuals were not being treated fairly. Ministers remain of the view that the council tax system as a whole is unfair and that the best way in which to resolve that is to bring forward a fairer tax that is based on the ability to pay.