Scottish Council Tax Bands Explained
Updated: March 2026
Scotland uses the same A to H banding system as England and Wales, but the valuations behind each band are based on what your property was worth in April 1991 — and they have never been updated since.
The eight council tax bands in Scotland
| Band | 1991 Property Value | Typical Annual Charge |
|---|---|---|
| A | Up to £27,000 | ~£967 |
| B | £27,001–£35,000 | ~£1,128 |
| C | £35,001–£45,000 | ~£1,290 |
| D | £45,001–£58,000 | ~£1,451 |
| E | £58,001–£80,000 | ~£1,774 |
| F | £80,001–£106,000 | ~£2,097 |
| G | £106,001–£212,000 | ~£2,451 |
| H | Over £212,000 | ~£2,902 |
Charges vary by council. The figures above are based on the Scottish average Band D rate. Your actual bill depends on which local authority area you live in.
Who sets council tax bands in Scotland?
In Scotland, council tax bands are set by the Scottish Assessors Association (SAA), not the Valuation Office Agency (VOA) which covers England. Each local authority area has its own assessor responsible for valuations.
Why 1991 values still matter
Property prices in Scotland have risen dramatically since 1991. A flat in Edinburgh city centre worth £40,000 in 1991 might be worth £400,000 today — but it is still assessed in Band C. This matters because if your property was wrongly assessed relative to its 1991 neighbours, you are in the wrong band and may have been overpaying for years.
Has Scotland ever revalued council tax bands?
No. Scotland has not carried out a general revaluation of council tax bands since the system was introduced in 1993. A revaluation was proposed in 2007 but was abandoned. As of 2025, there are no confirmed plans for a Scotland-wide revaluation, though the issue resurfaces periodically in Holyrood.
Can your band be wrong?
Yes — and it happens more often than people realise. Properties are sometimes placed in the wrong band due to data errors, inconsistent assessments across a street, or changes to the property since 1991 that were incorrectly recorded. If your neighbours in similar properties are in a lower band, you may have grounds to challenge.
How to check your band
You can check your current band and see whether properties nearby are assessed differently using the free tool on our homepage. For Scottish properties, the tool draws on SAA data and tribunal precedent from the Valuation Appeal Committee. See also our Scotland overview page.
Check Your Scottish Council Tax Band Free
Enter your postcode to see your band, compare with neighbours, and get an instant case strength score.
Check My Band