Council tax in Scotland 2026/27
The average Band D council tax in Scotland is £1,653 for 2026/27, up from £1,543. Band D runs from £1,468.47 in South Lanarkshire to £1,816.16 in Midlothian.
- Highest: Midlothian £1,816.16
- Lowest: South Lanarkshire £1,468.47
- Water and waste water, Band D: £652.32
Council tax £1,706.00 plus water and waste water £652.32 a year.
Council tax by council, 2026/27
Council tax only, before water charges and discounts. Select a council for every band and its monthly cost.
| Aberdeen | £1,747.54 | 6.8% | £1,165.03 | £4,281.47 |
| Aberdeenshire | £1,686.04 | 10% | £1,124.03 | £4,130.80 |
| Angus | £1,598.65 | 9.38% | £1,065.77 | £3,916.69 |
| Argyll and Bute | £1,783.33 | 9.7% | £1,188.89 | £4,369.16 |
| Clackmannanshire | £1,683.67 | 5.6% | £1,122.44 | £4,124.98 |
| Dumfries and Galloway | £1,578.65 | 8.5% | £1,052.43 | £3,867.69 |
| Dundee | £1,729.69 | 7.75% | £1,153.13 | £4,237.74 |
| East Ayrshire | £1,717.28 | 6.9% | £1,144.85 | £4,207.34 |
| East Dunbartonshire | £1,751.67 | 9.5% | £1,167.78 | £4,291.59 |
| East Lothian | £1,697.62 | 7.5% | £1,131.75 | £4,159.16 |
| East Renfrewshire | £1,620.15 | 6% | £1,080.10 | £3,969.37 |
| Edinburgh | £1,626.05 | 4% | £1,084.03 | £3,983.82 |
| Falkirk | £1,715.09 | 8.77% | £1,143.39 | £4,201.97 |
| Fife | £1,573.69 | 5% | £1,049.13 | £3,855.54 |
| Glasgow | £1,706.00 | 5.9% | £1,137.33 | £4,179.70 |
| Highland | £1,633.99 | 7% | £1,089.33 | £4,003.28 |
| Inverclyde | £1,673.85 | 7.9% | £1,115.90 | £4,100.93 |
| Midlothian | £1,816.16 | 9% | £1,210.77 | £4,449.59 |
| Moray | £1,731.14 | 10% | £1,154.09 | £4,241.29 |
| North Ayrshire | £1,685.84 | 8.5% | £1,123.89 | £4,130.30 |
| North Lanarkshire | £1,554.56 | 7% | £1,036.37 | £3,808.67 |
| Orkney | £1,669.07 | 6% | £1,112.71 | £4,089.24 |
| Perth and Kinross | £1,673.84 | 8.9% | £1,115.89 | £4,100.90 |
| Renfrewshire | £1,690.56 | 7.5% | £1,127.04 | £4,141.87 |
| Scottish Borders | £1,618.52 | 8.5% | £1,079.01 | £3,965.37 |
| Shetland | £1,487.90 | 7.3% | £991.93 | £3,645.36 |
| South Ayrshire | £1,694.96 | 8% | £1,129.97 | £4,152.65 |
| South Lanarkshire | £1,468.47 | 6.5% | £978.98 | £3,597.75 |
| Stirling | £1,752.87 | 8.75% | £1,168.58 | £4,294.53 |
| West Dunbartonshire | £1,681.53 | 7.8% | £1,121.01 | £4,119.75 |
| West Lothian | £1,627.59 | 7.4% | £1,085.06 | £3,987.60 |
| Western Isles | £1,505.50 | 8.5% | £1,003.67 | £3,688.48 |
Valuation bands and water charges
Your band depends on what your home would have sold for on 1 April 1991. Each band is a fixed share of Band D.
| Band | Value on 1 April 1991 | Share of Band D | Water and waste water 2026/27 |
|---|---|---|---|
| Band A | up to £27,000 | 240/360 | £434.88 |
| Band B | £27,001 to £35,000 | 280/360 | £507.36 |
| Band C | £35,001 to £45,000 | 320/360 | £579.84 |
| Band D | £45,001 to £58,000 | 360/360 | £652.32 |
| Band E | £58,001 to £80,000 | 473/360 | £797.28 |
| Band F | £80,001 to £106,000 | 585/360 | £942.24 |
| Band G | £106,001 to £212,000 | 705/360 | £1,087.20 |
| Band H | over £212,000 | 882/360 | £1,304.64 |
How council tax works in Scotland
Council tax is a yearly charge on homes, set by each of Scotland's 32 councils. The 2026/27 year runs from 1 April 2026 to 31 March 2027.
Each council sets its own Band D rate. Every other band is a fixed fraction of Band D, set in law and the same in every council.
Council tax bands in Scotland
There are eight bands, A to H. Your band depends on what your home would have been worth on 1 April 1991, not what it is worth today.
The local Assessor sets the band, not the council. The council then bills you at its rate for that band.
The fractions run from 240/360 for Band A to 882/360 for Band H. So Band A pays two thirds of Band D, and Band H pays almost two and a half times as much. In Midlothian, where Band D is £1,816.16, Band H is £4,449.59.
Scottish council tax bands 2026/27: the range
Every council raised council tax for 2026/27. The rises ran from 4% in Edinburgh to 10% in Aberdeenshire and Moray.
The Scottish average Band D went from £1,543 to £1,653. South Lanarkshire has the lowest Band D, at £1,468.47. Midlothian has the highest, at £1,816.16, a gap of £347.69 a year.
What your bill includes
Water and waste water charges are collected with council tax, but they are set by Scottish Water, not the council. They follow the same bands everywhere in Scotland.
For 2026/27 the combined charge is £434.88 in Band A, £652.32 in Band D and £1,304.64 in Band H. Scottish Water states an 8.67% rise.
You only pay these charges if the home is connected to the public water supply or sewer. In Glasgow, for example, a Band D home pays £1,706 in council tax plus £652.32, a total of £2,358.32.
Council tax discounts
- Single person discount: 25% off if only one adult, aged 18 or over, lives in the home as their main residence.
- People not counted: some adults are disregarded, including full-time students, apprentices, long-term hospital patients and people in detention.
- Severe mental impairment: a person certified as severely mentally impaired, with a qualifying benefit, is not counted. If they live with one other adult, the bill gets 25% off.
- Water and waste water: the single occupancy discount comes off these charges too, and so do student exemptions.
- Disabled band reduction: a home with features a disabled resident needs is charged at the band below. A Band A home is reduced to 5/9 of Band D.
Exemptions
Some homes pay no council tax at all:
- homes lived in only by full-time students
- homes where every resident is under 18
- homes lived in only by care leavers aged 18 to 25
- homes empty because the occupier is in hospital, a care home or prison
- some unoccupied and unfurnished homes, and repossessed homes
A severely mentally impaired person living alone, or only with others who are also disregarded, is fully exempt too.
Council Tax Reduction
Council Tax Reduction is a means-tested scheme for lower-income households. It can reduce the bill by up to 100%, and you apply to your local council.
Applicants usually need savings below £16,000. It is separate from discounts, so a household can get both.
Council Tax Reduction does not cover water charges. However, households receiving it may get up to 35% off water and waste water through the Water Charges Reduction Scheme. The council applies this automatically.
Second homes and empty homes premiums
From 1 April 2024, councils could charge up to a 100% premium on second homes, which means double council tax. They could also apply the standard rate, or a discount of up to 50%.
From 1 April 2026, new regulations (SSI 2026/169) removed that upper limit. The default premium is still 100%, but each council can now raise or lower it.
Long-term empty homes follow similar rules. Councils can give a 10% to 50% discount on homes empty for 6 to 12 months. After 12 months they can charge a premium, or after 2 years if the home is actively marketed for sale or let.
That premium was capped at 100% until March 2026. From 1 April 2026 councils can set a higher one.
Several councils now charge more than double:
- Highland: a 300% second home charge for 2026/27
- Glasgow and West Dunbartonshire: a 200% premium, so triple council tax, on second and long-term empty homes
- Scottish Borders: second homes charged 225%
- Argyll and Bute: a 110% premium on second homes
- Midlothian: graduated premiums on long-term empty homes, from 100% up to 500%
Some changes start part way through the year. Aberdeenshire moves to a 200% premium from 1 September 2026. Edinburgh has decided on 300% from 1 January 2027.
How to challenge your council tax band
The owner or the person liable can make a proposal to the local Assessor to change the band. Do this within six months of becoming the owner or liable person, or of an Assessor's banding notice.
You can also propose a change at any time on certain grounds, such as a material reduction in value. If the Assessor rejects it, you can appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber).
Keep paying your bill while a challenge is considered.
Paying by instalments
The bill is usually split into 10 monthly payments, typically April to January. Many councils let you pay over 12 months instead, or weekly or fortnightly, so ask yours.
At the Scottish average Band D of £1,653.44, 10 instalments come to £165.34 a month. Over 12 months the payment is £137.79. Water and waste water are added on top.
Quick answers
- What are the council tax bands in Scotland?
There are eight bands, A to H, based on a home's value on 1 April 1991. Band A covers homes worth up to £27,000 and Band H covers homes worth over £212,000.
- What is the average Band D council tax in Scotland for 2026/27?
£1,653, up from £1,543 in 2025/26.
- Which council has the lowest council tax in Scotland?
South Lanarkshire, with a 2026/27 Band D of £1,468.47. Midlothian is highest, at £1,816.16.
- Is water included in council tax in Scotland?
Water and waste water charges are collected with council tax but set by Scottish Water. For 2026/27 the combined charge is £652.32 at Band D.
- How much is the single person discount in Scotland?
It is 25% off the council tax if only one adult lives in the home as their main residence.
- Can councils charge more than double council tax on second homes?
Yes, from 1 April 2026. SSI 2026/169 removed the 100% cap, so councils can set a higher premium. Highland's second home charge is 300% for 2026/27.
- How do I challenge my council tax band?
Make a proposal to the local Assessor, usually within six months of becoming the owner or liable person. If it is rejected, you can appeal to the First-tier Tribunal for Scotland.
- How many instalments is council tax paid in?
Usually 10 monthly instalments from April to January. Many councils allow 12 instalments, or weekly or fortnightly payments.