Council Tax Bands in Scotland 2026/27
Scotland uses 8 council tax bands (A to H) with the same 1991 valuation base as England, but the banding authority is the Scottish Assessors rather than the Valuation Office Agency. Scotland's 32 councils each set their own Band D rate. Full 2026/27 rates for every billing authority, plus the Scottish Water charge that is billed alongside council tax.
Cheapest Scottish council
South Lanarkshire
£1,468.47
Band D 2026/27 (council tax only)
Most expensive council
Midlothian
£1,816.16
Band D 2026/27 (council tax only)
Scotland average
£1,653.44
Band D 2026/27 (Scottish Government)
Scottish Water is charged on top. The Band D figures on this page are the council tax only. Every Scottish household also pays a Scottish Water charge, set nationally at £652.32 for Band D in 2026/27 (£301.95 water plus £350.37 waste water), collected on the same bill. English council tax excludes water entirely, so compare the council tax lines, not the bill totals.
Key differences in Scotland
- Scottish Assessors: Valuation is carried out by Scottish Assessors, not the VOA. There are 14 Assessors covering different areas: ten appointed by valuation joint boards and four by individual councils (Dumfries and Galloway, Fife, Glasgow and Scottish Borders).
- Appeal tribunal: Band challenges go to the Local Taxation Chamber of the First-tier Tribunal for Scotland, not the Valuation Tribunal for England.
- Council Tax Reduction: The Scottish Council Tax Reduction scheme is more generous than its English equivalent in some respects.
- Same 1991 base: Despite different administration, Scottish bands still reflect 1991 property values, the same base date as England.
- No statutory cap: Scotland has no referendum-style cap on council tax rises, so each council sets its own increase. After the Scottish Government funded a freeze in 2024/25, 2026/27 increases ranged from 4% (Edinburgh) to 10% (Aberdeenshire and Moray).
- Scottish Water on the bill: Water and waste charges (£652.32 at Band D) are billed alongside council tax but are a separate, nationally set charge.
Scottish Council Band D Rates 2026/27
| Council | Band D 2026/27 |
|---|---|
| Aberdeen City Council | £1,747.54 |
| Aberdeenshire | £1,686.04 |
| Angus | £1,598.65 |
| Argyll and Bute | £1,783.33 |
| Clackmannanshire | £1,683.67 |
| Dumfries and Galloway | £1,578.65 |
| Dundee City Council | £1,729.69 |
| East Ayrshire | £1,717.28 |
| East Dunbartonshire | £1,751.67 |
| East Lothian | £1,697.62 |
| East Renfrewshire | £1,620.15 |
| City of Edinburgh Council | £1,626.05 |
| Falkirk | £1,715.09 |
| Fife Council | £1,573.70 |
| Glasgow City Council | £1,706.00 |
| Highland | £1,633.99 |
| Inverclyde | £1,673.85 |
| Midlothian | £1,816.16 |
| Moray | £1,731.14 |
| Na h-Eileanan Siar | £1,505.50 |
| North Ayrshire | £1,685.84 |
| North Lanarkshire Council | £1,554.56 |
| Orkney Islands | £1,669.07 |
| Perth and Kinross | £1,673.84 |
| Renfrewshire | £1,690.56 |
| Scottish Borders | £1,618.52 |
| Shetland Islands | £1,487.90 |
| South Ayrshire | £1,694.96 |
| South Lanarkshire Council | £1,468.47 |
| Stirling Council | £1,752.87 |
| West Dunbartonshire | £1,681.53 |
| West Lothian | £1,627.59 |
Note: figures are the council tax charge only. Scottish Band D rates are generally lower than English equivalents at a headline level, but Scotland adds a separate Scottish Water charge and has a different system of income tax and benefits. Comparison across nations should account for the broader context.
Appealing Your Band in Scotland
In Scotland, if you believe your property is in the wrong band, you first contact the relevant Scottish Assessor and request an informal review. The Scottish Assessors website (saa.gov.uk) provides contact details for each area. If the Assessor does not agree with your view after informal discussion, you can make a formal proposal for a change to your band.
If the Assessor rejects your formal proposal, you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland. This is the Scottish equivalent of the Valuation Tribunal for England and Wales. Cases are heard by a legally qualified judge and a valuation surveyor. You do not need legal representation, but it is advisable for complex cases.
The same caution applies as in England: if the Assessor reviews your band and finds your property was placed too low, they can increase your band. Only proceed with a challenge if you have strong comparative evidence. The evidence must relate to 1991 values, not current market prices.
Council Tax Reduction in Scotland
Scotland operates its own Council Tax Reduction scheme, which replaced Council Tax Benefit in 2013. It is administered by each of the 32 Scottish councils but follows a national framework set by the Scottish Government. Scotland's scheme is often more generous than the English Local Council Tax Support schemes, particularly for working-age claimants.
Eligibility depends on income, capital, and household circumstances. Some people can receive up to 100% of their council tax covered. Apply through your local council. If you are already receiving Universal Credit, you should still separately apply for Council Tax Reduction as the two are not automatically linked.
Scotland Council Tax: Common Questions
Which Scottish council has the cheapest council tax in 2026/27?
South Lanarkshire has the cheapest council tax in Scotland for 2026/27, at £1,468.47 for a Band D property, followed by Shetland Islands at £1,487.90. These are the council tax charge only. Every Scottish household also pays the Scottish Water charge (£652.32 at Band D), which is collected on the same bill but set nationally.
Which Scottish council has the most expensive council tax?
Midlothian has the highest Band D council tax in Scotland for 2026/27, at £1,816.16, followed by Argyll and Bute at £1,783.33. The gap between the cheapest and most expensive Scottish council is £347.69 a year for an identical Band D home, before the Scottish Water charge that every household pays.
What is the average council tax in Scotland for 2026/27?
The average Band D council tax in Scotland for 2026/27 is £1,653.44, based on the Scottish Government council tax datasets. That is the council tax charge only. On top of it, a Band D household pays the Scottish Water charge of £652.32 (£301.95 water plus £350.37 waste water), so the total on a typical Band D bill is around £2,305.76.
Is there a cap on how much Scottish councils can raise council tax?
No. Unlike England, where a rise above a set threshold (5% in 2026/27) needs a local referendum, Scotland has no statutory cap on council tax increases. Each of the 32 councils sets its own rate. After the Scottish Government funded a freeze in 2024/25, councils returned to setting their own increases: for 2026/27 the rises ranged from 4% in Edinburgh to 10% in Aberdeenshire and Moray.
Why is council tax in Scotland lower than in England?
Headline Band D council tax is generally lower in Scotland: the Scottish average of £1,653.44 compares with about £2,392 for England in 2026/27. But the comparison is not like for like, and the biggest single reason is what the bill covers. An English Band D bill includes a police precept and a fire precept; a Scottish one includes neither, because Police Scotland and the Scottish Fire and Rescue Service replaced the old regional police and fire boards under the Police and Fire Reform (Scotland) Act 2012 and have been funded centrally, outside the local government finance settlement, since 1 April 2013. On top of that, Scottish bills add the Scottish Water charge (£652.32 at Band D) that English households pay separately to a water company, and Scotland has different income tax rates and a more generous Council Tax Reduction scheme. Comparisons across nations should account for that wider context.
Updated September 2026. Source: Scottish Government council tax datasets (2026/27) and individual Scottish council schedules; Scottish Water 2026-27 charges. Band ranges: 1991 valuation base, set by Scottish Assessors.