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Band D rates range from £2,107 (Dumfries and Galloway) to £2,468 (Midlothian). All figures include Scottish Water charges — unlike England where water is billed separately.
Cheapest Band D
£2,107
Dumfries and Galloway
Scotland Average
£2,310
32-council average
Most Expensive Band D
£2,468
Midlothian
By Gary at MoneySCOT · Last updated: May 2026 · Data: Scottish Government, individual council billing notices
In Scotland, water and sewerage charges (£652/year at Band D in 2026/27) are collected with your council tax bill. English bills don't include water — it's charged separately by regional water companies.
Scotland uses the same 8 bands (A–H) but applies higher multipliers for bands E–H since a 2017 reform. A Scottish Band H household pays 245%of Band D; in England it's only 200%. The Band D rate itself is set locally by each of the 32 Scottish councils.
Scottish income tax is set separately by Holyrood, but council tax is a local government charge — not devolved to Holyrood as a single rate.
All Band D figures include Scottish Water charges (~£652/yr). Click any column header to sort. Click any council for a full 8-band breakdown and historical rates.
The Housing (Scotland) Act 2022 allows Scottish councils to charge a premium on the council element for second homes and long-term empty properties. Since April 2026, the 100% cap has been removed — councils can now set their own rates. Most charge 100%, but Highland charges 300%, Glasgow City 200%, Scottish Borders 225%, and Argyll & Bute 110%. Midlothian operates a graduated scheme: 100% for second homes owned under 2 years, 300% for 2–3 years, and 500% for 3+ years. The premium applies to the council portion only — not the Scottish Water component.
Premium applies to the council element only — water/sewerage charges (£652/yr at Band D) are not affected. Some councils apply different premiums to long-term empty properties vs second homes. Always verify the current rate directly with your local council.
Each property was assigned a band (A–H) based on its estimated 1991 market value. The bands are taxed at fixed ratios to Band D — set by statute across all 32 Scottish councils. Only the Band D rate differs between councils. Note: Scotland's ratios for bands E–H are higher than England's since a 2017 reform, so higher-band Scottish properties pay proportionally more than equivalent English properties.
| Band | 1991 property value | Scotland ratio | Scotland avg (£2,305/yr at D) |
|---|---|---|---|
| Band A | Up to £27,000 | 67% | £1,537 |
| Band B | £27,001 – £35,000 | 78% | £1,793 |
| Band C | £35,001 – £45,000 | 89% | £2,049 |
| Band D | £45,001 – £58,000 | 100% | £2,305 |
| Band E↑ vs England | £58,001 – £80,000 | 131% | £3,029 |
| Band F↑ vs England | £80,001 – £106,000 | 163% | £3,746 |
| Band G↑ vs England | £106,001 – £212,000 | 196% | £4,514 |
| Band H↑ vs England | Over £212,000 | 245% | £5,647 |
Bands were set using 1991 property values. Scotland has never revalued — unlike Wales (2003) — so many homes are in lower bands than their current market value would suggest. England uses lower ratios for E–H (122%, 144%, 167%, 200% respectively).
Dumfries and Galloway has the cheapest Band D council tax in Scotland at £2,107/year for 2026/27, including Scottish Water charges of £652. The council element alone is £1,455.
Midlothian has the most expensive Band D rate at £2,468/year for 2026/27. That's £361 more per year than Dumfries and Galloway. A single-person discount saves £454/year on the council element.
Yes. In Scotland, water and sewerage charges are collected by your council alongside your council tax bill — unlike England, where they are billed separately. Scottish Water rates are set nationally: £652/year at Band D in 2026/27 (£302 water supply + £350 sewerage). All Band D figures on this page include the water component.
Bands are set at fixed ratios to Band D. Band A pays 6/9ths of Band D, Band B pays 7/9ths, up to Band H at 882/360ths (245%). All 32 Scottish councils use these same ratios — only the Band D rate varies. Note: Scotland's bands E–H use higher multipliers than England since a 2017 reform; a Scottish Band H property pays 245% of Band D vs 200% in England. Bands were assigned using 1991 property values and have never been revalued in Scotland.
Yes. Band challenges in Scotland go to the Scottish Assessors Association (SAA) — not your council. You can appeal if you believe your property was placed in the wrong band in 1991. The SAA can move a band up or down; it cannot change the rates set by your council. There's no time limit for appealing, though any reduction only takes effect from the date of your appeal.
All 32 Scottish councils now charge a premium on the council element for second homes under the Housing (Scotland) Act 2022. Most charge 100% (doubling the council element). Since April 2026 the 100% cap was removed — Highland now charges 300%, Glasgow City 200%, Scottish Borders 225%, and Argyll & Bute 110%. Midlothian operates a graduated scheme: 100% under 2 years ownership, 300% for 2–3 years, and 500% for 3+ years. The premium applies to the council portion only; the Scottish Water charge (£652/yr) stays the same. See our guide to ADS and second-home taxes in Scotland.
If you're the only adult in your home, you're entitled to a 25% single-person discount on the council element of your bill. Students, apprentices, and certain other residents are ‘disregarded’ — they don't count as adults for council tax purposes, so a student flatmate may not cancel your discount. To claim, contact your local council and declare your household status. Scottish Water may also reduce your water/sewerage charges by 25% if you have a single-person council tax discount — apply separately via Scottish Water. Full exemptions exist for all-student households and several other categories. Check your council's website for the online claim form.
Yes. The Disabled Band Reduction Scheme means your property is taxed as if it were in the band immediately below yours — so a Band E home pays Band D rates, a Band D home pays Band C rates. Band A households receive a further one-ninth reduction. To qualify, at least one of the following must apply: the property has a room used mainly by a disabled resident; an extra bathroom or kitchen has been installed for their use; or there's enough indoor floor space for a wheelchair to be used. Apply through your local council. The reduction can be backdated to when the qualifying condition was first met.
Contact your council as soon as possible — don't wait for a reminder letter. All Scottish councils will arrange a payment plan, and many have hardship funds for difficult circumstances. The Council Tax Reduction scheme (means-tested) is available to renters and homeowners and can reduce your bill to zero. Apply directly to your council. If you've received a summary warrant, act quickly — councils can instruct Sheriff Officers to recover the debt. Citizens Advice Scotland offers free debt advice (0800 028 1456). Council tax debt in Scotland also has a 5-year prescription period — but this is not a reason to delay dealing with it.
Disclaimer: Council tax rates shown are for 2026/27. Figures include Scottish Water charges collected alongside council tax. Second home premium data is based on publicly available council resolutions — always verify the current rate directly with your local council. Band assignments are based on 1991 property valuations and are handled by the Scottish Assessors Association. MoneySCOT is not a financial adviser. Nothing on this page constitutes financial or legal advice.