Council tax bands in Scotland
Not legal advice. This page has not been reviewed by a solicitor. The figures are official statistics run through our calculators, not a quote.
What are the council tax bands in Scotland?
As of 2026-27, Scotland has 8 council tax bands, A to H, set by law on property values at 1 April 1991. Band A pays 240/360 of Band D and Band H pays 882/360. The average Band D in Scotland is £1,653 for 2026-27.
Updated
| Band | Value at 1 April 1991 | Proportion of Band D | At the Scotland average |
|---|---|---|---|
| A | Up to £27,000 | 240/360 | £1,102 |
| B | £27,001 to £35,000 | 280/360 | £1,286 |
| C | £35,001 to £45,000 | 320/360 | £1,470 |
| D | £45,001 to £58,000 | 360/360 | £1,653 |
| E | £58,001 to £80,000 | 473/360 | £2,172 |
| F | £80,001 to £106,000 | 585/360 | £2,687 |
| G | £106,001 to £212,000 | 705/360 | £3,238 |
| H | Over £212,000 | 882/360 | £4,051 |
A home's band depends on what it would have sold for on 1 April 1991, not what it's worth today (Local Government Finance Act 1992, section 74, as amended by SSI 2016/368). Each council sets its Band D charge; the other bands are fixed fractions of it. See the charges for your area on the council tax by area pages.
To check a home's band: council tax in Scotland on mygov.scot.
Sources
Contains public sector information licensed under the Open Government Licence v3.0 (Ministry of Housing, Communities and Local Government; Welsh Government; The Scottish Government; legislation.gov.uk, The National Archives). 2026-27 tables published 31 March 2026. Contains public sector information licensed under the Open Government Licence v3.0. This page is general information, not legal advice, and hasn't been reviewed by a solicitor. Instrukt is not a law firm.