Scottish council tax rates 2026/27: all 32 councils ranked
Charges data last updated
Band D council tax across Scotland's 32 councils runs from £1,468.47 in South Lanarkshire to £1,816.16 in Midlothian for 2026/27. The simple average is £1,661.92, and the median rise on 2025/26 was 7.77%. Scottish Water's water and sewerage charges (£652.32 for Band D in 2026/27) come on the same bill. Bands are challenged through your local Assessor, not the VOA.
Council tax bands A to H in every Scottish council, 2026/27
| Rank | Council | Band A | Band B | Band C | Band D | Band E | Band F | Band G | Band H | Band D change |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | South Lanarkshire | £978.98 | £1,142.15 | £1,305.31 | £1,468.47 | £1,929.41 | £2,386.27 | £2,875.76 | £3,597.76 | +6.50% |
| 2 | Shetland Islands | £991.93 | £1,157.26 | £1,322.58 | £1,487.90 | £1,954.94 | £2,417.84 | £2,913.80 | £3,645.36 | +7.30% |
| 3 | Na h-Eileanan Siar | £1,003.67 | £1,170.94 | £1,338.22 | £1,505.50 | £1,978.06 | £2,446.44 | £2,948.27 | £3,688.48 | +8.50% |
| 4 | North Lanarkshire | £1,036.37 | £1,209.10 | £1,381.83 | £1,554.56 | £2,042.52 | £2,526.16 | £3,044.35 | £3,808.67 | +7.00% |
| 5 | Fife | £1,049.13 | £1,223.99 | £1,398.84 | £1,573.70 | £2,067.67 | £2,557.26 | £3,081.83 | £3,855.57 | +5.00% |
| 6 | Dumfries and Galloway | £1,052.43 | £1,227.84 | £1,403.24 | £1,578.65 | £2,074.17 | £2,565.31 | £3,091.52 | £3,867.69 | +8.50% |
| 7 | Angus | £1,065.77 | £1,243.39 | £1,421.02 | £1,598.65 | £2,100.45 | £2,597.81 | £3,130.69 | £3,916.69 | +9.38% |
| 8 | Scottish Borders | £1,079.01 | £1,258.85 | £1,438.68 | £1,618.52 | £2,126.56 | £2,630.09 | £3,169.60 | £3,965.37 | +8.50% |
| 9 | East Renfrewshire | £1,080.10 | £1,260.12 | £1,440.13 | £1,620.15 | £2,128.70 | £2,632.74 | £3,172.79 | £3,969.37 | +6.00% |
| 10 | City of Edinburgh | £1,084.03 | £1,264.71 | £1,445.38 | £1,626.05 | £2,136.45 | £2,642.33 | £3,184.35 | £3,983.82 | +4.00% |
| 11 | West Lothian | £1,085.06 | £1,265.90 | £1,446.75 | £1,627.59 | £2,138.47 | £2,644.83 | £3,187.36 | £3,987.60 | +7.40% |
| 12 | Highland | £1,089.33 | £1,270.88 | £1,452.44 | £1,633.99 | £2,146.88 | £2,655.23 | £3,199.90 | £4,003.28 | +7.00% |
| 13 | Orkney Islands | £1,112.71 | £1,298.17 | £1,483.62 | £1,669.07 | £2,192.97 | £2,712.24 | £3,268.60 | £4,089.22 | +6.00% |
| 14 | Perth and Kinross | £1,115.89 | £1,301.88 | £1,487.86 | £1,673.84 | £2,199.24 | £2,719.99 | £3,277.94 | £4,100.91 | +8.90% |
| 15 | Inverclyde | £1,115.90 | £1,301.88 | £1,487.87 | £1,673.85 | £2,199.25 | £2,720.01 | £3,277.96 | £4,100.93 | +7.90% |
| 16 | West Dunbartonshire | £1,121.02 | £1,307.86 | £1,494.69 | £1,681.53 | £2,209.34 | £2,732.49 | £3,293.00 | £4,119.75 | +7.80% |
| 17 | Clackmannanshire | £1,122.45 | £1,309.52 | £1,496.60 | £1,683.67 | £2,212.16 | £2,735.96 | £3,297.19 | £4,124.99 | +5.60% |
| 18 | North Ayrshire | £1,123.89 | £1,311.21 | £1,498.52 | £1,685.84 | £2,215.01 | £2,739.49 | £3,301.44 | £4,130.31 | +8.50% |
| 19 | Aberdeenshire | £1,124.03 | £1,311.36 | £1,498.70 | £1,686.04 | £2,215.27 | £2,739.82 | £3,301.83 | £4,130.80 | +10.00% |
| 20 | Renfrewshire | £1,127.04 | £1,314.88 | £1,502.72 | £1,690.56 | £2,221.21 | £2,747.16 | £3,310.68 | £4,141.87 | +7.50% |
| 21 | South Ayrshire | £1,129.97 | £1,318.30 | £1,506.63 | £1,694.96 | £2,226.99 | £2,754.31 | £3,319.30 | £4,152.65 | +8.00% |
| 22 | East Lothian | £1,131.75 | £1,320.37 | £1,509.00 | £1,697.62 | £2,230.48 | £2,758.63 | £3,324.51 | £4,159.17 | +7.50% |
| 23 | Glasgow City | £1,137.33 | £1,326.89 | £1,516.44 | £1,706.00 | £2,241.49 | £2,772.25 | £3,340.92 | £4,179.70 | +5.90% |
| 24 | Falkirk | £1,143.39 | £1,333.96 | £1,524.52 | £1,715.09 | £2,253.44 | £2,787.02 | £3,358.72 | £4,201.97 | +8.77% |
| 25 | East Ayrshire | £1,144.85 | £1,335.66 | £1,526.47 | £1,717.28 | £2,256.32 | £2,790.58 | £3,363.01 | £4,207.34 | +6.90% |
| 26 | Dundee City | £1,153.13 | £1,345.31 | £1,537.50 | £1,729.69 | £2,272.62 | £2,810.75 | £3,387.31 | £4,237.74 | +7.75% |
| 27 | Moray | £1,154.09 | £1,346.44 | £1,538.79 | £1,731.14 | £2,274.53 | £2,813.10 | £3,390.15 | £4,241.29 | +10.00% |
| 28 | Aberdeen City | £1,165.03 | £1,359.20 | £1,553.37 | £1,747.54 | £2,296.07 | £2,839.75 | £3,422.27 | £4,281.47 | +6.80% |
| 29 | East Dunbartonshire | £1,167.78 | £1,362.41 | £1,557.04 | £1,751.67 | £2,301.50 | £2,846.46 | £3,430.35 | £4,291.59 | +9.50% |
| 30 | Stirling | £1,168.58 | £1,363.34 | £1,558.11 | £1,752.87 | £2,303.08 | £2,848.41 | £3,432.70 | £4,294.53 | +8.75% |
| 31 | Argyll and Bute | £1,188.89 | £1,387.03 | £1,585.18 | £1,783.33 | £2,343.10 | £2,897.91 | £3,492.35 | £4,369.16 | +9.70% |
| 32 | Midlothian | £1,210.77 | £1,412.57 | £1,614.36 | £1,816.16 | £2,386.23 | £2,951.26 | £3,556.65 | £4,449.59 | +9.00% |
Charges are the Scottish Government's published council tax by band for 2026/27; Band D change is against 2025/26. See how every UK council compares in council tax increases for 2026/27.
How Scottish bands E to H differ from England
Scottish bands are fixed proportions of Band D, like England's, but since April 2017 the top four bands have paid more. The table shows each band as a share of Band D.
| Band | Scotland | England |
|---|---|---|
| A | 240/360 (66.7%) | 6/9 (66.7%) |
| B | 280/360 (77.8%) | 7/9 (77.8%) |
| C | 320/360 (88.9%) | 8/9 (88.9%) |
| D | 360/360 (100.0%) | 9/9 (100.0%) |
| E | 473/360 (131.4%) | 11/9 (122.2%) |
| F | 585/360 (162.5%) | 13/9 (144.4%) |
| G | 705/360 (195.8%) | 15/9 (166.7%) |
| H | 882/360 (245.0%) | 18/9 (200.0%) |
Scottish proportions as applied in the Scottish Government's 2026/27 Council Tax by Band dataset; English proportions from section 5 of the Local Government Finance Act 1992. A Scottish home that is one band too high in bands E to H overpays proportionally more than the same error in England.
Water and sewerage are billed with council tax
The charges above are council tax only. Scottish councils also collect Scottish Water's water supply and waste water charges on the same bill, and for most homes those are set by the council tax band too: £652.32 for a Band D home in 2026/27 (Scottish Water). Our guide to water charges on Scottish council tax bills has the figure for every band.
Challenging a Scottish band goes to the Assessor, not the VOA
Scottish bands still rest on values at 1 April 1991, and they are set by independent local Assessors rather than the Valuation Office Agency. You can look up the band of any Scottish home, and every other home on the street, free on the Scottish Assessors Association portal at saa.gov.uk. If a similar neighbour sits in a lower band, you can make a proposal to the Assessor; it costs nothing. Our postcode checker and evidence pack cover England and Wales only, so for Scotland start with our guide to challenging a council tax band in Scotland.
Check your Scottish council tax band
Search your postcode on the Scottish Assessors Association portal to see your band next to every home on your street. It is free and needs no account.
Search bands on saa.gov.ukFrequently asked questions
What are the council tax rates in Scotland for 2026/27?
Band D council tax in Scotland for 2026/27 runs from £1,468.47 in South Lanarkshire to £1,816.16 in Midlothian. The simple average across the 32 councils is £1,661.92. Water and sewerage charges are added to the same bill.
Which Scottish council has the cheapest council tax in 2026/27?
South Lanarkshire has the lowest Band D in Scotland for 2026/27 at £1,468.47 a year, followed by Shetland Islands at £1,487.90. Midlothian is the highest at £1,816.16.
How much did council tax go up in Scotland in 2026/27?
The median Band D rise across Scotland's 32 councils was 7.77% for 2026/27. The largest was +10.00% in Aberdeenshire and Moray and the smallest +4.00% in City of Edinburgh.
Why do Scottish bands E to H cost more relative to Band D?
Since April 2017 Scotland has charged bands E, F, G and H at 473, 585, 705 and 882 three-hundred-and-sixtieths of Band D, higher than the English proportions of 11, 13, 15 and 18 ninths. Bands A to D keep the same proportions as England, so a Scottish Band H home pays 2.45 times Band D against 2 times in England.
How do I challenge my council tax band in Scotland?
Scottish bands are set by your local Assessor, not the Valuation Office Agency. Check your band and your neighbours' on the Scottish Assessors Association portal at saa.gov.uk, then make a proposal to the Assessor. It is free, and if the Assessor disagrees the appeal goes to the First-tier Tribunal for Scotland.
Sources
- Scottish Government: Council Tax datasets (Council Tax by Band 2026-27; Band D rates by year 1996-97 to 2026-27)
- Scottish Government: Council Tax policy (2017 band multiplier reform)
- Scottish Water: Your Charges 2026-2027 (unmetered household charges by band)
- Scottish Assessors Association: Council Tax bands and proposals
Contains public sector information licensed under the Open Government Licence v3.0.