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Property tax: a new tax Sri Lanka is going to be introduced in 2027

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Image courtesy City National Bank

Expanded budget deficits and continuous borrowing by successive governments pushed the Sri Lankan economy into a recession. These heavy borrowings placed a significant burden on the shoulders of today’s citizens. The previous government was compelled to seek assistance from the IMF to revive the economy, which led to increased tax rates, a broader tax base, and the introduction of new taxes. The present NPP government has introduced some tax revisions. However, it too must increase revenue in order to address the economic crisis and promote sustainable growth. This is why the country is going to introduce property tax in 2027. In other words, the government’s tax demand increases in the near future. This note is to provide a brief introduction on property tax that we will have to pay.

Property tax

Governments may impose various types of taxes, though some countries choose not to levy certain kinds. Property tax is no exception. After considering the taxation of income and expenditure, many countries also tax stocks of wealth. Such taxes may be imposed on individual pieces of property—payable by the owner and classified as impersonal in rem taxes (those imposed on objects or activities)—or on the total property holdings or net worth of a person, making them personal taxes.

When we hear the word property, the related concept of wealth also comes to mind. However, there is a distinction between property tax and wealth tax. Property tax generally applies to real property, while wealth tax is levied on total net wealth (all assets minus liabilities). Some countries, such as Spain, Switzerland, Norway, and France, impose both taxes simultaneously. Property tax, however, is widespread globally, though it remains relatively novel in Sri Lanka. Property tax is generally divided into two categories: real property taxes and personal property taxes, both of which are often referred to as ad valorem taxes (taxes based on the value of property).

Real property (realty) is defined as land and whatever is erected or growing on the land or permanently affixed to it. It also includes subsurface features such as mineral deposits. Real property taxes are levied on the ownership of land and buildings, with the tax base being the property’s monetary value. Because real estate cannot be moved or hidden, and its ownership is a matter of public record, it provides governments with a highly reliable tax base. These taxes are typically assessed annually, based on market value as determined by local authorities. Elected or appointed officials are responsible for valuing the property and notifying owners of the assessed amount. A distinctive feature of real property taxes is that the tax rate is set each year according to the jurisdiction’s revenue needs for that budget cycle.

Personal property, in contrast, refers to any asset that is not real property. Like real estate, personal property is taxed based on its value, but unlike real property, its value is usually not assessed by government officials. Instead, individuals and businesses must determine the value of their taxable assets and report it to the tax assessor. Taxable personal property generally falls into three categories: household tangibles, business tangibles, and intangibles. Household tangibles commonly taxed include automobiles, recreational vehicles, pleasure boats, and private aircraft. Business tangibles include inventory, furniture, fixtures, machinery, and equipment. Intangible assets most often subject to tax are marketable securities such as stocks and bonds.

Determination of tax rate

An individual’s property tax liability is calculated as the product of the tax rate and the property’s assessed value—the value assigned by the local authority. In most cases, jurisdictions (local authorities) attempt to align assessed values with market values. However, if a property has not been sold recently, its market value may be unknown, requiring the tax authority to estimate based on the market values of comparable properties. The degree of divergence between market and assessed values depends on the accuracy of the estimating process.

Empirical evidence shows that many jurisdictions perform poorly in assessing property values, leading to situations where properties subject to the same statutory tax rate face vastly different effective tax rates. In the United States, for example, thousands of jurisdictions operate their property tax systems independently. None include a comprehensive measure of wealth in their tax base, and there are significant differences in what types of property are excluded and what tax rates are applied.

Some communities grant preferential treatment to new business facilities to encourage investment, while few tax personal wealth beyond homes. Assets such as cars, jewelry, and financial securities are usually exempt. Generally, structures and the land on which they are built form the core of the property tax base, though effective rates vary widely across jurisdictions.

For businesses, calculating property taxes can appear complex, but with the right tools and a sound understanding of the fundamentals, the process becomes more manageable. The cornerstone is determining the assessed value, typically carried out by a government assessor who evaluates factors such as land, buildings, and improvements. Equally important is establishing the tax rate, commonly referred to as the mill rate. The mill rate represents the amount of tax owed per Rs.1,000 of assessed property value and is determined annually by local authorities in line with revenue requirements.

Reasons to pay

There are several theoretical bases for imposing taxes. One rationale for wealth taxation is the benefit principle: public services, such as road modernisation, increase the value of real property and should therefore be financed by property owners. This argument can be traced back to seventeenth-century natural-law theorists, who viewed one of the state’s primary functions as the protection of property. From this perspective, property owners are obliged to contribute toward the state’s expenses. Logically, such reasoning supports a comprehensive tax base that includes all forms of property—both tangible and intangible.

Property tax can also be understood as a user fee, since communities rely on it to finance essential public services such as education, healthcare, and policing. In this sense, the tax is not merely a levy but the cost of accessing and maintaining vital services that benefit society as a whole. Beyond theory, Sri Lanka faces practical imperatives for broadening its tax base and strengthening its fiscal framework. Expanding property taxation could play a critical role in addressing the country’s debt crisis while fostering long-term economic growth and development.

Impact, incidence and effects of the tax

The impact of a tax refers to its first point of contact with taxpayers—that is, the person who initially pays it. In the case of property tax, the legal liability usually falls on the property owner. Local governments assess the value of land and improvements, and the owner must pay tax based on this assessment. Thus, the immediate burden is borne by the property holder, whether an individual, household, or business. Because property taxes influence both investment and location decisions, most European countries allow businesses to deduct them: of the 27 that levy property taxes, 23 permit deductions from corporate income, thereby reducing the effective burden and encouraging investment.

The incidence of a tax, however, concerns who ultimately bears the economic burden after adjustments in behavior, prices, and markets. Although property owners are legally responsible, the real incidence may shift. Landlords may raise rents to pass part of the burden to tenants, while businesses may shift costs forward to consumers through higher prices or backward to workers through lower wages.

The question of who ultimately bears the burden of the property tax has long been debated. Three main perspectives can be identified: the traditional view, the capital tax view, and the excise-on-capital view. Under the first, property tax is seen as an excise tax on land and structures.

Since the supply of land is fixed, landowners cannot escape the tax and thus bear the full burden. In many cases, the tax becomes capitalized into land values: prospective buyers discount the purchase price to account for future tax liabilities. As a result, landowners effectively bear the tax indefinitely. Capital tax view holds that if property tax is treated as a uniform tax on all capital, then the entire burden falls on capital owners.

Since capital income is concentrated among higher-income households, property tax in this view is progressive, contradicting the traditional view. According to final view property tax rates, in practice, vary by jurisdiction and property type, meaning it functions as a set of excise taxes on capital. Capital tends to migrate from high-tax to low-tax areas until after-tax returns equalize. This reallocation affects returns to other factors of production depending on their mobility. Land, being immobile, cannot escape the tax, while less mobile forms of capital are more likely to bear the burden. Over the long run, even the overall supply of capital may respond to property tax rates.

Property taxes have a range of economic and social effects. Firstly property taxes provide a stable and predictable source of income for local governments, often funding essential services such as education, infrastructure, and public safety. Secondly, when designed well, property taxes can contribute to equity by taxing wealth more directly than income or consumption taxes. However, poorly assessed property taxes can be regressive, disproportionately affecting those with lower incomes relative to property value. Thirdly, property taxes on land are often considered efficient since land is immobile and cannot be hidden, making it a strong tax base.

Taxes on improvements (buildings) can, however, discourage investment in property development or maintenance. Fourthly, high property taxes may influence housing decisions, business location choices, or patterns of land use. Preferential rates or exemptions can also create distortions, such as attracting businesses or encouraging certain types of development. Fifthly, because property taxes are highly visible and often unpopular, they can provoke resistance from taxpayers, influencing local politics and policymaking.

Sixthly, as a tax on real estate, property taxation can distort economic choices. It may encourage substitution away from real property toward other inputs, or toward consumer durables in states where personal property is taxed less heavily. This can discourage housing production and consumption. Finally, property taxes may also affect location decisions. Since rates vary across communities, industries that rely heavily on real estate tend to locate in lower-tax areas. At the same time, businesses also weigh the public services financed by local property taxes when deciding where to operate.

Empirical evidence further illustrates these dynamics. In 2011, China introduced property taxes in Shanghai and Chongqing, targeting second homes and high-end properties. A 2021 study found little effect on housing prices, mainly due to the narrow tax base, low rate, and generous exemptions. By contrast, a German study (March 2021) found that higher property taxes were fully passed on to rental prices within three years, though the pass-through was weaker when housing supply was inelastic. More broadly, property taxes tend to be capitalized into purchase prices, lowering what buyers are willing to pay, while in rental markets, part of the burden may also be shifted to tenants.

Decisions to be made

Sri Lanka is expected to introduce a property tax in 2027. However, several key decisions must be made before implementation. First, which level of government will be responsible for imposing the tax? In many countries, property tax is administered by local authorities. In Sri Lanka, it must be decided which layer of government will have the authority to levy and collect the tax.

Second, the scope and rate of taxation must be determined. Property can take many forms, but for real property, land and buildings are the main categories. If buildings are included, should the tax apply to all types—including residential houses? Since houses vary greatly in size, facilities, and value, questions arise as to whether very small houses should be taxed. In some countries, only second or additional properties are taxed. With respect to land, it must be decided whether all types of land will be taxed. For example, paddy land presents a special case, as profit margins in paddy farming are often extremely low, or even negative. This calls for certain exemptions, deductions, or abatements. Common exemptions internationally include those for non-profit organizations, historical properties, or primary residences (homesteads).

Third, the treatment of depreciation and improvements must be clarified. Property assessors typically evaluate factors such as age, condition, and maintenance in determining depreciation, as well as any improvements or renovations that increase value. Since different assessors may apply varying standards, this can result in inconsistencies in assessed values.

Why is the property tax so unpopular?

Several explanations have been offered. Because housing transactions occur infrequently, property tax assessments are based on estimated values. If these valuations are inaccurate or biased, the tax is seen as unfair. The tax is also highly visible: unlike income and payroll taxes, which are withheld from wages and remitted by employers, property taxes are typically paid directly by homeowners, often in large quarterly or annual installments. These lump-sum payments can feel like a financial shock. Some property owners, particularly the elderly, do not have enough cash to make property tax payments and may therefore be forced to sell their homes. A high property tax rate also affects property values. Other things equal, a heavily taxed property will sell for less. This means that while current owners may feel burdened, new buyers are not necessarily worse off once the lower purchase price is taken into account.

One ambitious reform would be to replace the property tax with a personal net worth tax. This tax would be levied on the difference between the market value of all a taxpayer’s assets and liabilities. Unlike the property tax, such a system reflects a truer measure of ability to pay, since debts can be deducted. It would also allow for exemptions and progressive rates. However, because people often hold assets and debts across multiple jurisdictions, a net worth tax would need to be administered at the federal level.

Conclusion

Alongside the need to address technical and political barriers to reform, the construction of more effective property tax systems also depends on improving levels of tax compliance. A key foundation of compliance is the presence of credible and fair enforcement: few taxpayers will willingly comply if they believe there are no consequences for evasion or if they suspect their neighbours are not paying their fair share.

It is well known that taxes are unpopular. However, Sri Lanka needs to broaden its revenue base and is preparing to introduce a new tax in the near future. In the past, widespread corruption undermined public trust, and many citizens paid taxes reluctantly, while some were able to evade them altogether. Today, with corruption more effectively controlled and public confidence in government improving, the conditions are more favourable for introducing a property tax. Still, such a measure must be implemented carefully to maintain public support and fairness.

Importantly, property taxes are widely considered the least harmful form of taxation, as they have the smallest negative impact on household and business economic decisions compared to most alternatives. For example, in 2010 the OECD ranked tax instruments by efficiency, from most to least: property taxes, value-added tax (VAT), personal income tax, and corporate income tax.

by Dr. Tikiri Nimal Herath✍️
Emeritus Professor
tikiriherath@gmail.com



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West Asian conflict undergoing manifold complications

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Captain Machchhar; heroism in the skies.

Israeli Prime Minister Benjamin Netanyahu’s message to Israel’s enemies was blunt and stark.‘We’re going to win; we have no choice.’ He said so while the majority of attendees at a recent UN General Assembly session walked out of the conference hall when the Israeli Prime Minister took the podium; many of them booing in derision.

Those commentators who have been studying Israel’s handling of her enemy states over the decades are unlikely to dismiss the entirety of Netanyahu’s address as rhetoric. The general pattern has been for the Israeli state to stand up firmly against its enemies in the battle field. On most occasions, these adversaries have been beaten back.

It is also little realized in particularly the Southern hemisphere that Israel, for the most part, could defend herself without much US assistance. The history of the conflict bears this out.

However, from the viewpoint of working towards a just and equitable peace in the Middle East the Israeli hard line stance has proved and will prove incalculably detrimental. The sworn enemies of Israel are not going to be in any way deterred by Netanyahu’s stark warnings. On the other hand, they would be only further provoked into taking on Israel by conventional or unconventional military means and seek its destruction.

The recent aborted mid-air hijacking of a Flydubai flight, consisting mainly of Israeli passengers, by an Omani extremist drives home the point. Israel’s enemies are bound to redouble their efforts to annihilate Israel rather than be deterred by the latter’s warnings about standing firm against them. This too history has proved.

It would be in the fitness of things at this juncture to pay a tribute to the professionalism, courage and humanity of the relevant airline pilot, Captain Machchhar, whose timely action proved decisive in botching the hijack attempt. His intervention averted what could very well have been another 9/11 type tragedy. History is not going to forget his daring and resourcefulness.

Meanwhile, the ground realities in West Asia are undergoing further complications that portend increasing regional instability. For example at the time of writing Turkiye, Pakistan and Saudi Arabia have agreed under the recently established ‘Mecca Alliance for Defence’ to deploy ‘deterrence measures’ collectively in the event of any member of the alliance coming under military strikes from a non-member state.

The agreement is modeled on the NATO collective defence pact and should help in defusing any threat perceptions experienced by the alliance members in the short term. However, the group would need to be cognizant of the major and potentially divisive role Iran could play in the interstate politics of the Middle East region going forward.

Iran’s reported support, for example, for Yemen’s Houthi rebels, who are engaged in attacking Saudi national assets, could at some point in time compel the alliance, under the terms of the pact, to initiate deterrent military measures against Iran.

The implications for regional peace from such a turn of events hardly require elaboration. A full blown regional war emerges as a distinct possibility if Iran sees itself as being excessively antagonized by the alliance. A further complication is that antagonistic sectarian identities of an Islamic kind could come to play hugely divisive roles in it. Shiite Islamic states would be inclined to back Iran while those countries seen as Sunni Islamic in orientation are bound to support Saudi Arabia.

Accordingly, West Asia is a region rife with manifold aggravated insecurities. If the latter are not defused dexterously they could escalate into a conflict of extra regional dimensions. The latter development would render the world a collective loser.

Unfortunately, no constructive help could be expected from the US at this juncture by way of working towards regional and international peace even of short durance. Its war against Iran has only aggravated the world’s current insecurities.

For example, the world has been compelled to face the possibility of compounded economic woes as a consequence of the Hormuz crisis remaining unresolved. The world is currently experiencing what could be seen as a ‘winter of economic discontent’ of unprecedented proportions.

Unfortunately, the international community is to all intents and purposes helpless in the face of this multifaceted crisis. Substantial intervention is expected of the UN but since it has failed to reform itself over the years it is compelled to stand idly by while the world’s insecurities heighten and multiply.

Yet, it is the seemingly paralyzed UN system that has some potential to contain the current tide of international disorder to even a small measure. Given the persisting divergent and conflicting interests among the world’s principal power blocs, the G7 and BRICS for instance, it is mainly the UN and its principal agencies that could carry some credibility as peace brokers and mediators.

However, as an initial step towards bringing the principal protagonists to the negotiating table the UN would need to convince the principal powers of the UN Security Council of the need for a substantive broad-basing of the membership of the Council so as to reflect more accurately the current global political and economic realities. Such reforms would render the Council more representative and help in strengthening its credibility and effectiveness.

The above reforms call for years of dynamism, hard work and resourcefulness on the part of the international community, read the UN. Yet the aims are not impossible to achieve if strong leadership is brought to bear by the UN.

Meanwhile, the UN agencies and allied organizations need to pay stepped-up attention to the West Asian theatre and its wasting conflicts and wars. Here too there is immense hard work to be put in.

There is, for instance, identity politics and its issues that need to be managed urgently. While internal political matters of countries could not be addressed directly by UN agencies, awareness-raising programs and projects could be energetically carried out by them to blunt the appeal of identity-based slogans, relating to, for instance, religion and race.

Besides, values at the heart of democratic politics need to be freshly and enthusiastically propagated. Vast reserves of energy and resources are needed, to be sure, to consistently champion and implement these crucial projects but they need to be pursued single-mindedly if even a dent is to be made in the current runaway global disorder.

The aborted hijacking of the Flydubai flight pointed to the dehumanizing impact of identity politics on the human consciousness. It was also an indication that those sections endowed with humanity cannot stand idly by while identity politics continues to destroy civilizational values. The time to act is ‘now’.

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Future of Sri Lanka’s state university system: Should it be shut down and reopened?

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by Professor Ranjith Bandara
Emeritus Professor of Economics, University of Colombo

My life has been closely connected with Sri Lanka’s state university system for more than four decades. Its doors opened to me first as a student and later as an academic. The system gave me knowledge, opportunities and a life. Therefore, when I speak about its future, I do so not as an outsider, but as someone who owes much to it and genuinely wishes to see it become better.

Over the years, our university system has expanded significantly. New institutions, faculties, degree programmes and opportunities for students have been created. For 2024, the government expected to admit 43,204 students to national universities. By the time the relevant report was prepared, 42,282 students had been admitted through the general admission process, which had not yet been completed. This is an achievement that should not be dismissed.

However, expanding the system does not necessarily mean that its quality has improved. The real question is not simply how many students we have allowed through the doors, but what kind of education they receive after entering. (Source: Ministry of Education Annual Performance Report 2024.)

We often proudly declare that “our university is number one.” Yet a university does not become number one through publicity. Its true standing depends on the quality of its teaching, the strength of its research and the contribution it makes to society. A vice-chancellor writing about the institution’s, or his or her own, achievements on Facebook does not improve the quality of a university. What matters is good teaching, an education that encourages students to think, credible research and new knowledge that benefits society. A reputation must be earned through meaningful work, not through self-promotion.

The fundamental purpose of a university is clear: to create knowledge, to teach it and to train students to examine and understand it critically. To fulfil this purpose, academics need freedom, responsibility and time. Students must be free to ask questions, disagree and develop their own views based on evidence. Without such an environment, a university may award degrees, but it cannot fulfil the true purpose of university education.

The most serious danger I see is the growing tendency for political activity to take precedence over the academic mission of universities. Over the past five decades, this problem has gradually become more serious. In some universities today, it has become difficult even to hold or express an opinion that differs from the dominant political view.

Members of a university community have every right to hold political views and express them peacefully. A university should not be a place inhabited by silent people. However, when political loyalties, power blocs and struggles for positions become more important than research, teaching and learning, the university moves away from its true purpose. When the political camp to which an academic belongs matters more than the value of that academic’s ideas, the respect that should belong to knowledge is transferred to power.

These criticisms are not ideas I have borrowed from books. They are based on experiences from my own professional life. One such experience was the manner in which I had to leave the university nearly twenty years ago. In my view, the improper exercise of political power within the administration of the University of Colombo at that time, and the strong desire to retain that power, had a serious effect on my professional life. Although this was a personal experience, I mention it with regret because it reveals a deeper institutional problem.

The lesson I learned from that experience is not merely about one person or one incident. When there are no strong institutional safeguards to ensure that power is exercised fairly and individuals are protected, even an academic may be forced to leave an institution he deeply loves.

To those who criticise my later decision to enter national politics, my answer is this: when the university’s institutional system failed to provide me with fairness and professional protection in the face of the injustice I experienced, I had to choose another path through which I could use my knowledge and experience in the service of the country.

This does not mean that all vice-chancellors, academics or students behave in the same way. I personally know many people who, despite difficult circumstances, have taught with dedication, undertaken meaningful research and transformed the lives of their students. Scholars such as Professor W. D. Lakshman, Professor Arjuna Aluwihare and Professor Lakshman Jayatilake may be recognised among the distinguished vice-chancellors in the history of Sri Lanka’s university system. Their service deserves our respect and appreciation.

Nevertheless, the presence of a few good and committed individuals cannot, by itself, strengthen a weak institutional system. We must also create an institutional environment in which such people can work independently, fairly and effectively.

First, university leaders must be selected through a process based on clearly defined qualifications, transparent evaluation and accountability. Once a vice-chancellor has been appointed, his or her performance should be assessed according to the support provided for research, the quality of teaching, student welfare, the institution’s financial discipline and the fairness of its decisions. Personal loyalties and publicity skills cannot replace these measures of performance.

Second, academics must be given the time and space required to carry out their core responsibilities. It is meaningless to demand “world-class universities” without providing adequate time, facilities and reasonable funding for research. Teaching, too, should not be treated merely as delivering lectures. Students must be trained to reason, write, investigate and apply their knowledge to real-world problems. The quality of a degree programme should be measured not by its title, but by the capabilities of the graduates it produces.

Third, universities must establish an honest connection with the needs of the country. The problems confronting our economy, schools, healthcare system, agriculture, environment and wider society are all legitimate subjects for research. Seeking answers to these problems does not diminish the dignity of a university; it increases its value to society.

At the same time, research must not be controlled by short-term political demands. Knowledge can serve the country only when researchers are free to communicate what they discover. Sri Lanka’s World Bank-supported AHEAD higher education programme similarly connected the expansion of enrolment in priority disciplines with improving the quality of degree programmes and promoting research and innovation. These goals were linked because meaningful expansion cannot be separated from educational quality. (Source: World Bank overview of the AHEAD programme.

Fourth, the responsibilities of students must be clearly emphasised. The duty to protect the academic environment of a university cannot be placed solely on administrators and academics. Every student has a fundamental responsibility to give priority to his or her education, respect the right of other students to learn and allow the free exchange of ideas.

Student activities, social debate and political engagement all have an important place in university life. However, none of them should be allowed to disrupt education or prevent other students from learning.

When students abandon their primary purpose of learning and create an environment that obstructs education, the university system cannot fulfil one of its most important functions: producing knowledgeable and responsible graduates. A university may continue to award degree certificates, but if lectures, research, open discussion and intellectual inquiry do not receive sufficient attention, it risks producing graduates who lack depth of knowledge, critical thinking and professional competence.

The result may be the emergence of a group of “half-educated” graduates, individuals who possess certificates but have not received a complete intellectual education. Therefore, just as we discuss student rights, we must also have an honest and open discussion about student responsibilities within the university system.

My position on the current professional struggle of university academics is also clear. If they are demanding fair conditions of employment, those demands should be discussed seriously. If their struggle is also intended to free universities from political interference and restore research, teaching and learning to the centre of university life, I stand with them.

The rights of academics and the educational rights of students should not be presented as opposing interests. Both can be protected and respected only within a well-functioning university.

When I say that “the state university system should be shut down and reopened,” I do not mean that we should close the door on the future of our students. I mean that we must close the door on systems in which power matters more than knowledge.

Students have the right to hold political views and participate actively in debates on national issues. A university needs a student community that thinks about the country’s problems and speaks out against injustice. However, student politics should not shut down the university, deprive other students of their education or become a means of displaying organisational power. The right to fight for one’s beliefs comes with the responsibility to respect another person’s right to an education.

Simply attempting to establish another 50 universities will not solve these problems. Sri Lanka needs a higher education system that brings together the contributions of state, state-affiliated and private institutions while applying clear standards and responsibilities to all of them.

Strict discipline within such a system should not mean suppressing freedom of thought. It should mean ensuring that everyone fulfils their responsibilities in relation to teaching, research, examinations, institutional governance and student welfare. A degree certificate will then have value not merely because of the name of the institution that issued it, but because the knowledge and capabilities of the person who earned it can be trusted.

We should learn from advanced higher education systems, but we should not simply copy them. We must develop institutional autonomy, reliable quality-assurance mechanisms and publicly accountable governance in ways that suit our own needs. What we owe future generations is not merely a country with a larger number of universities, but a country in which people can trust the education those universities provide.

What we must close down, therefore, is not the universities themselves, but the outdated system that closes the door on knowledge, freedom and responsibility. What we must reopen is a genuine university system devoted to learning, inquiry, research and the creation of new knowledge in the service of the country.

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The Sri Lankan who made Scottish history

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From beauty pageants and medical science to challenging British immigration policy and making political history in Scotland, yes, that’s Sri Lankan Deena Tissera, born into privilege, in Chilaw, but exposed to poverty and the realities of war.

Now, after 15 years in British politics, she tells Ivan Alvis why she is no longer interested in fitting anyone else’s image of a leader.

She was educated at The British school in Colombo and her father was a doctor-entrepreneur-philanthropist, and mother a former beauty queen and movie star.

She studied Medical Science, moved into Global Health and began a PhD in Public Health, competed in Miss Sri Lanka for Miss World, and, in 2022, made history as the first woman of colour elected to Aberdeen City Council; the first politician of Sri Lankan descent elected in Scotland.

The moment that set it all in motion came during the worst period of her life. Her father had died. She was 24 and missed her university examinations to attend his funeral.

“My father’s greatest wish for me was that I completed my education. However, I was being told that my education would be delayed because I had missed examinations to attend his funeral.”

She refused to accept it. She challenged the university, protested, went before its board and represented herself — and won.

“I went from fighting for myself to realising there were thousands of students who sometimes needed somebody to fight with them.”

She was elected Students’ Union Vice President. Soon her campaigning grew larger. As an international student she had experienced Britain’s immigration system, first-hand, and helped build a UK-wide movement, campaigning for international student rights, and contributing to campaigns that helped achieve changes to immigration rules.

“That taught me one of the most important lessons of my life. Politics isn’t about having a title. Politics is understanding where power sits, organising the people who don’t have it and knowing how to make the people who do have it, listen.”

Deena: Beauty pageant
contestant

The instinct to challenge inequality began earlier. Though born to privilege, her father took her into communities affected by the war through his philanthropic work.

“I grew up with opportunities, but I was surrounded by poverty. That contradiction affected me enormously. My father taught me that privilege isn’t something you should feel guilty about. But you should understand the responsibility that comes with it.”

If her father gave her a sense of service, her mother gave her confidence. Inspired by her, Deena took to modelling … and the Miss Sri Lanka pageant.

“People sometimes expect serious women to edit the glamorous parts out of their history. I can, and have been in a beauty pageant, and still understand economic policy.”

Her academic background continues to shape her politics: “Medical science teaches you evidence. Global health teaches you systems. Public health teaches you that someone’s health can be determined by poverty, housing, education and employment long before they reach a hospital.”

While at the University of Aberdeen she joined Labour Students, later becoming Vice-Chair of her Constituency Labour Party. What followed was more than a decade of door-knocking, organising, strategising, winning and losing.

The overnight success took 15 years. In 2022 she won Hilton, Woodside and Stockethill in Aberdeen.

The historic label came with a complicated reality. She remembers entering rooms with qualifications, campaign experience and leadership credentials — and still sensing she was not the person others imagined as leader.

“There have been tables where I have looked around and known I may be the most accomplished person sitting there, but I wasn’t necessarily the person people saw as the leader. And that’s because I didn’t fit the look.”

Her answer was to work harder — another qualification, another campaign. Then she realised the flaw in that strategy.

“If you wait for everybody else to decide you’re good enough, you can spend your entire life auditioning for a position you’re already qualified to occupy. I owned my identity and started leading with the confidence of my competence.”

At 39, successful and unmarried, she speaks with unusual candour. “Being unmarried is a marital status. It isn’t a performance review.”

Her message to young Sri Lankan and migrant women is direct: “Do not shrink your ambition to make yourself easier for somebody else to digest.”

Her blog series ‘Taboo Tuesdays’ — with titles like “Politics Is a Blood Sport – And We Pretend It Isn’t” — examines ambition, envy, ego and power from inside the room.

Since her election, she has led on anti-poverty and inequality, served as Labour’s Energy Spokesperson for Aberdeen covering net zero, environment and transport, and served as Chief Whip of the Labour group.

She was adviser to former Prime Minister Gordon Brown on his Our Scottish Future commission, took part in the Jo Cox Women in Leadership programme, and served as Scottish executive representative for the northeast, Highlands and Islands at her party’s top table.

Recognition has followed — 35 Under 35 Scotland’s rising political stars, Exceptional Achiever of the Year, Politician of the Year nomination, and Outstanding Woman in Governance and Public Policy by Women in Management UK.

As Energy Spokesperson for Aberdeen, one of Europe’s key energy cities, she sits at the centre of Britain’s energy debate. She supports transition but warns: “A just transition cannot mean asking one community to carry the economic cost of everybody else’s environmental ambition.”

Ask her if she wants more power and her answer is simple: “Yes. I am ambitious. But power without purpose is just status.”

Perhaps her most personal answer is about representation: “The first Sri Lankan elected in Scotland means something to me because it means the next Sri Lankan isn’t the first.

“I didn’t have to become less Sri Lankan to become Scottish. I didn’t have to become less feminine to become politically serious. And I didn’t have to look like somebody else’s idea of leadership before I was allowed to lead.”

In conclusion, Deena Tissera had this to say: “There was a time when I wanted to prove I deserved a seat at the table. Now I walk in knowing I do.”

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