Quick Summary
- Average council tax increase across Scotland is 7.7% — driven by rising social care costs, inflation in wages, and reduced Scottish Government settlements
- Aberdeenshire and Moray both raised by 10% — the joint largest increases; Argyll and Bute followed at 9.9%
- Midlothian is the most expensive at £2,468 Band D — while Dumfries and Galloway is cheapest at £2,107, a difference of £361 per year
- Check your council's rates — use our Council Tax pages to see all 8 bands for your local authority
Council tax bills for 2026/27 are landing on doormats across Scotland. After years of funding pressure and constrained settlements, most councils have raised rates above inflation. The average Band D bill (including Scottish Water charges) is now £2,305, up 7.7% from 2025/26.
Quick Answer: The average Scottish council tax (Band D, including water and sewerage) is £2,305 for 2026/27, up 7.7%. Aberdeenshire and Moray had the biggest increases at 10%. Midlothian is the most expensive council at £2,468 Band D; Dumfries and Galloway is cheapest at £2,107. Edinburgh applied the lowest increase of any major city at just 4%. Single-person households get a 25% discount on the council element. Check your exact bill on our Council Tax pages.
The biggest increases for 2026/27
Top 10 council tax rises
| Council | Band D (inc. water) | Increase | £ rise on Band D |
|---|---|---|---|
| Aberdeenshire | £2,338 | 10.0% | ~£213 |
| Moray | £2,383 | 10.0% | ~£217 |
| Argyll and Bute | £2,278 | 9.9% | ~£205 |
| East Dunbartonshire | £2,404 | 9.5% | ~£209 |
| Angus | £2,251 | 9.4% | ~£194 |
| Midlothian | £2,468 | 9.0% | ~£204 |
| Perth and Kinross | £2,326 | 8.9% | ~£190 |
| Falkirk | £2,367 | 8.77% | ~£191 |
| Stirling | £2,405 | 10.75% | ~£194 |
| Na h-Eileanan Siar | £2,158 | 8.5% | ~£169 |
Moray's 10% increase adds around £217/year on a Band D bill. The council cited a severe funding gap created by years of below-inflation increases. Aberdeenshire also hit 10%, driven by high rural service delivery costs across its 6,300-square-mile area.
The smallest increases
| Council | Band D (inc. water) | Increase |
|---|---|---|
| City of Edinburgh | £2,278 | 4.0% |
| Fife | £2,225 | 4.95% |
| Clackmannanshire | £2,336 | 5.6% |
| Glasgow City | £2,358 | 5.9% |
| East Renfrewshire | £2,272 | 6.0% |
| Orkney Islands | £2,321 | 6.0% |
Edinburgh applied the lowest increase of any Scottish council at just 4%, deliberately prioritising affordability over closing its funding gap — while acknowledging larger rises may be needed in future years. Glasgow's 5.9% rise is also modest by recent standards.
Try it yourself
See all 8 bands for your council, including water charges, single-person discount, and year-on-year change.
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Full league table: every council ranked by Band D
Most expensive to cheapest (Band D including water and sewerage)
| Rank | Council | Band D | Council portion | Increase |
|---|---|---|---|---|
| 1 | Midlothian | £2,468 | £1,816 | 9.0% |
| 2 | Stirling | £2,405 | £1,753 | 10.75% |
| 3 | East Dunbartonshire | £2,404 | £1,752 | 9.5% |
| 4 | Aberdeen City | £2,400 | £1,748 | 6.8% |
| 5 | Moray | £2,383 | £1,731 | 10.0% |
| 6 | Dundee City | £2,381 | £1,729 | 7.75% |
| 7 | East Ayrshire | £2,369 | £1,717 | 6.9% |
| 8 | Falkirk | £2,367 | £1,715 | 8.77% |
| 9 | Glasgow City | £2,358 | £1,706 | 5.9% |
| 10 | East Lothian | £2,350 | £1,698 | 7.5% |
| 11 | South Ayrshire | £2,347 | £1,695 | 8.0% |
| 12 | Renfrewshire | £2,343 | £1,691 | 7.5% |
| 13 | Aberdeenshire | £2,338 | £1,686 | 10.0% |
| 14 | North Ayrshire | £2,338 | £1,686 | 8.5% |
| 15 | Clackmannanshire | £2,336 | £1,684 | 5.6% |
| 16 | West Dunbartonshire | £2,334 | £1,682 | 7.78% |
| 17 | Inverclyde | £2,326 | £1,674 | 7.9% |
| 18 | Perth and Kinross | £2,326 | £1,674 | 8.9% |
| 19 | Orkney Islands | £2,321 | £1,669 | 6.0% |
| 20 | Highland | £2,286 | £1,634 | 7.0% |
| 21 | West Lothian | £2,279 | £1,627 | 7.4% |
| 22 | Argyll and Bute | £2,278 | £1,626 | 9.9% |
| 23 | City of Edinburgh | £2,278 | £1,626 | 4.0% |
| 24 | East Renfrewshire | £2,272 | £1,620 | 6.0% |
| 25 | Scottish Borders | £2,271 | £1,619 | 8.5% |
| 26 | Angus | £2,251 | £1,599 | 9.4% |
| 27 | Fife | £2,225 | £1,573 | 4.95% |
| 28 | North Lanarkshire | £2,207 | £1,555 | 7.0% |
| 29 | Na h-Eileanan Siar | £2,158 | £1,506 | 8.5% |
| 30 | Shetland Islands | £2,140 | £1,488 | 7.3% |
| 31 | South Lanarkshire | £2,120 | £1,468 | 6.5% |
| 32 | Dumfries and Galloway | £2,107 | £1,455 | 8.5% |
The gap between most expensive (Midlothian, £2,468) and cheapest (Dumfries and Galloway, £2,107) is £361 per year at Band D. At Band H, that gap widens to approximately £885 per year.
How the bands work
Council tax in Scotland has eight bands (A to H) based on the property's valuation as of April 1991. Band D is the reference point — all other bands are calculated as a proportion of Band D:
| Band | Property value (1991) | Ratio to Band D | Approximate 2026/27 bill (Scotland average) |
|---|---|---|---|
| A | Up to £27,000 | 67% | £1,537 |
| B | £27,001–£35,000 | 78% | £1,793 |
| C | £35,001–£45,000 | 89% | £2,049 |
| D | £45,001–£58,000 | 100% | £2,305 |
| E | £58,001–£80,000 | 131% | £3,028 |
| F | £80,001–£106,000 | 163% | £3,746 |
| G | £106,001–£212,000 | 196% | £4,514 |
| H | Over £212,000 | 245% | £5,647 |
Scotland reformed the council tax multipliers in 2017, making Bands E–H proportionally more expensive than in England. A Band H property in Scotland pays 245% of Band D — compared to just 200% in England.
Water and sewerage: the £652 charge
Every council tax bill in Scotland includes a Scottish Water charge of £652 per year at Band D (£301.95 for water supply and £350.37 for sewerage, 2026/27 rates). This is the same for all 32 councils. In England, water is billed separately — which means direct comparisons of "council tax" between Scotland and England are misleading unless you account for this.
When people say "Scottish council tax is higher," they're often comparing a Scottish bill (which includes water) against an English bill (which doesn't). Strip out the water charge and the council-only portion averages £1,653 — broadly comparable to many English councils.
Discounts and exemptions
25% single-person discount
If you're the only adult in your household, you get a 25% discount on the council element of your council tax. Water charges are not discounted. At the Scotland-wide average Band D, the council element is £1,653 — so the single-person discount is worth around £413 per year, giving a total bill of approximately £1,892. You don't need to be single — if your partner is a full-time student, in the armed forces, or has a severe mental impairment, they're "disregarded" and you qualify.
Full exemptions
Some properties are exempt entirely:
- Occupied only by full-time students
- Empty and uninhabitable (up to 12 months)
- Occupied by diplomats or members of visiting forces
Council tax reduction (CTR)
Low-income households can apply for a Council Tax Reduction, which can reduce the bill by up to 100%. This is means-tested and based on your income, savings, and household composition. Apply through your local council — it's not automatic.
Try it yourself
See what you actually keep after Scottish income tax, NI, and student loan — then factor in your council tax.
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Why are increases so high this year?
Several factors explain the 7.7% average rise:
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Social care cost inflation. Adult social care is the largest and fastest-growing budget item for most Scottish councils, driven by an ageing population and rising care wage requirements.
-
Inflation in service costs. Staff pay (the largest council expense) has risen significantly. Energy, materials, and contract costs are all higher.
-
Reduced central funding. Several councils argue that Scottish Government grants have not kept pace with inflation, forcing local tax rises to fill the gap.
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Catch-up from below-inflation years. Councils that held rises below inflation in recent years — notably Moray — are now facing larger-than-average increases to close structural budget gaps.
-
Equal pay liabilities. Glasgow in particular continues to face costs from its historic equal pay settlement — one of the largest in Scottish local government history.
How to appeal your council tax band
If you believe your property is in the wrong band, you can appeal to the Scottish Assessors Association. Common grounds include:
- Your property has been significantly altered (demolished part, converted)
- Similar properties nearby are in a lower band
- There's been a material change of circumstances
You can check your band and your neighbours' bands on the Scottish Assessors website. Appeals are free but be aware — they can result in your band going up as well as down.
Frequently Asked Questions
Which Scottish council has the highest council tax?
Midlothian at £2,468 Band D (including water and sewerage) — Scotland's most expensive council in 2026/27. The council element alone is £1,816. Midlothian's high bill reflects rapid population growth requiring significant capital investment in new schools and infrastructure ahead of council tax income arriving from new developments.
Which council had the biggest increase?
Aberdeenshire and Moray both raised by 10% — the joint-largest increases in Scotland. Argyll and Bute followed at 9.9%, with East Dunbartonshire at 9.5%. Edinburgh applied the lowest increase at just 4%.
Can I spread my payments over 12 months?
Yes. Most Scottish councils let you pay over 12 monthly instalments instead of the standard 10. Contact your council to set this up — it doesn't cost extra, it just spreads the same total over more months.
Is Scottish council tax more expensive than English?
Not directly comparable. Scottish bills include water and sewerage charges (£652/year at Band D in 2026/27) that are billed separately in England. Strip out water and the council-only portion averages £1,653 — broadly comparable to many English councils. However, Scotland's higher multipliers for Bands E–H mean expensive properties pay more than their English equivalents.
Can I get help paying my council tax?
Yes. Council Tax Reduction is available for low-income households and can reduce your bill by up to 100%. Apply through your local council. You may also qualify for the 25% single-person discount if you live alone (applied to the council element only). Check your eligibility at mygov.scot.
Related Articles
- Council Tax Scotland Guide — how the system works, bands explained, discounts
- Council Tax by Local Authority — see all 8 bands for your council
- Scottish Tax Year 2026/27: Everything That Changed — the full list of April 2026 changes
- Scottish Banknotes: The Legal Tender Myth — why Scottish notes aren't legal tender and what that actually means
- Water Charges Scotland — how Scottish Water charges work
This article is for informational purposes only and does not constitute financial, tax, or legal advice. Tax rates and thresholds can change — always verify current rates with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.
Sources: Scottish Government — Council Tax datasets, Scottish Assessors Association, Scottish Water — Charges 2026/27, Individual council websites
