Scottish council tax uses the same bands A to H as England and Wales, but with some important differences. Rates are set by Scotland's 32 councils independently and are significantly lower on average than equivalent English councils — typically £1,200–£1,650/yr for Band D compared to £1,800–£2,600 in England.
Scottish council tax bands were also set in 1991 and have never been nationally revalued. The Scottish Government has the power to freeze or cap increases, and Scotland has historically kept rises lower than England. The Scottish Assessors are responsible for valuations and appeals.
The table below shows Band D rates for every Scottish council for 2026/27. To find your own band and exact charge, use the checker above.
| Council | Band D 2026/27 | Band A | Band H |
|---|---|---|---|
| Aberdeen City | £1,535 | £1,023 | £3,070 |
| Aberdeenshire | £1,523 | £1,015 | £3,046 |
| Angus | £1,614 | £1,076 | £3,228 |
| Argyll and Bute | £1,616 | £1,077 | £3,232 |
| City of Edinburgh | £1,536 | £1,024 | £3,072 |
| Clackmannanshire | £1,600 | £1,067 | £3,200 |
| Dumfries and Galloway | £1,540 | £1,027 | £3,080 |
| Dundee City | £1,611 | £1,074 | £3,222 |
| East Ayrshire | £1,640 | £1,093 | £3,280 |
| East Dunbartonshire | £1,556 | £1,037 | £3,112 |
| East Lothian | £1,595 | £1,063 | £3,190 |
| East Renfrewshire | £1,450 | £967 | £2,900 |
| Falkirk | £1,492 | £995 | £2,984 |
| Fife | £1,524 | £1,016 | £3,048 |
| Glasgow City | £1,622 | £1,081 | £3,244 |
| Highland | £1,633 | £1,089 | £3,266 |
| Inverclyde | £1,625 | £1,083 | £3,250 |
| Midlothian | £1,624 | £1,083 | £3,248 |
| Moray | £1,518 | £1,012 | £3,036 |
| Na h-Eileanan Siar | £1,293 | £862 | £2,586 |
| North Ayrshire | £1,645 | £1,097 | £3,290 |
| North Lanarkshire | £1,527 | £1,018 | £3,054 |
| Orkney Islands | £1,234 | £823 | £2,468 |
| Perth and Kinross | £1,609 | £1,073 | £3,218 |
| Renfrewshire | £1,513 | £1,009 | £3,026 |
| Scottish Borders | £1,432 | £955 | £2,864 |
| Shetland Islands | £1,212 | £808 | £2,424 |
| South Ayrshire | £1,582 | £1,055 | £3,164 |
| South Lanarkshire | £1,432 | £955 | £2,864 |
| Stirling | £1,625 | £1,083 | £3,250 |
| West Dunbartonshire | £1,601 | £1,067 | £3,202 |
| West Lothian | £1,602 | £1,068 | £3,204 |
On average, Scottish Band D rates are around 25–30% lower than comparable English councils. The average Scottish Band D rate in 2026/27 is approximately £1,536/yr compared to around £2,200/yr in England. This is partly due to the Scottish Government's power to cap annual increases.
If you believe your property is in the wrong band, you can appeal to your local Scottish Assessor. Unlike England where you go to the VOA, Scottish appeals are handled by 14 regional assessors. Visit saa.gov.uk to find your assessor and submit a proposal to alter the valuation roll.