Scottish council tax bands 2025/26
Scotland has eight council tax bands, A to H, set from what a property would have sold for on 1 April 1991 — the same date as England, but with different value thresholds and higher multipliers for bands E to H. Banding is handled by regional Assessors, not the Valuation Office Agency, and appeals go to the Local Taxation Chamber rather than the Valuation Tribunal. The average Scottish Band D charge for 2025/26 is around £1,560.
Check your Scottish band free
Enter your postcode to see your band and every neighbouring property’s band.
Scottish band thresholds and typical charges
Charges shown use the Scottish average Band D of £1,560 and the post-2017 statutory multipliers. Your council’s Band D rate will differ.
| Band | 1991 value | Multiplier | Typical annual charge | Per month |
|---|---|---|---|---|
| A | Up to £27,000 | 0.667 | £1,040 | £87 |
| B | £27,001 – £35,000 | 0.778 | £1,213 | £101 |
| C | £35,001 – £45,000 | 0.889 | £1,387 | £116 |
| D | £45,001 – £58,000 | 1.000 | £1,560 | £130 |
| E | £58,001 – £80,000 | 1.314 | £2,050 | £171 |
| F | £80,001 – £106,000 | 1.625 | £2,535 | £211 |
| G | £106,001 – £212,000 | 1.958 | £3,055 | £255 |
| H | Over £212,000 | 2.450 | £3,822 | £319 |
How Scotland differs from England and Wales
- Different thresholds, same date. Both use 1 April 1991, but Scottish band boundaries are much lower — Band A stops at £27,000 in Scotland against £40,000 in England, and Band H starts at £212,001 against £320,001.
- Steeper upper bands. The Council Tax (Substitution of Proportion) (Scotland) Order 2016 raised the E–H multipliers from 2017/18. A Scottish Band H household pays 2.45× Band D, against 2.0× in England.
- Assessors, not the VOA. Fourteen regional Assessors maintain the valuation roll and the council tax list. Any challenge starts with the Assessor covering your council area.
- A different appeal body. Since April 2023, appeals are heard by the Local Taxation Chamber of the First-tier Tribunal for Scotland, which replaced the local Valuation Appeal Committees.
- No Band I. Wales added a ninth band at its 2003 revaluation. Scotland has never revalued and still runs A to H.
How to challenge a Scottish council tax band
- Check your band and your neighbours' bands. Scottish Assessors publish every band on the Scottish Assessors Association portal. Compare identical homes on your street — a neighbouring property of the same type and size in a lower band is the strongest single piece of evidence.
- Work back to a 1 April 1991 value. Scottish bands are set from what the property would have sold for on 1 April 1991. Divide a later sale price by the Scottish house price growth factor to estimate that figure, then compare it with the Scottish band thresholds.
- Contact your local Assessor, not the VOA. The Valuation Office Agency covers England and Wales only. In Scotland, banding is handled by the regional Assessor for your area, working through fourteen Valuation Joint Boards and councils.
- Make a proposal within the statutory window. You can make a formal proposal within six months of becoming the taxpayer for the property, or at any time if there has been a material change in circumstances or an Assessor error. Outside that window the Assessor can still review informally.
- Appeal to the Local Taxation Chamber if needed. Since 2023, unresolved Scottish council tax banding appeals are heard by the Local Taxation Chamber of the First-tier Tribunal for Scotland, replacing the old Valuation Appeal Committees.
Scottish council areas
See every council area we cover.
Common questions
Are Scottish council tax bands the same as English ones?
No. Scotland uses the same 1 April 1991 valuation date but different value thresholds — Band A in Scotland covers homes up to £27,000, against £40,000 in England. Scotland also uses higher multipliers for bands E to H, introduced by the 2016 Order, so upper-band households pay proportionally more than they would in England.
Who do I appeal to about my council tax band in Scotland?
Your regional Assessor, not the Valuation Office Agency. The VOA has no jurisdiction in Scotland. If the Assessor does not agree to change the band, the appeal is heard by the Local Taxation Chamber of the First-tier Tribunal for Scotland.
How much is Band D council tax in Scotland?
The Scottish average Band D charge for 2025/26 is around £1,560 a year, noticeably lower than the England and Wales average. Individual councils vary — Glasgow City is around £1,607.
Can my band go up if I challenge it?
The Assessor reviews the banding as a whole, so an increase is possible in principle, though in practice it is rare where the challenge is based on comparable neighbouring properties in a lower band. Check your comparables carefully before making a proposal.
How far back are Scottish refunds paid?
If your band is reduced, the council refunds the overpayment back to the date the incorrect band took effect — for most households, the date they became liable for the property. That can run to many years.
Working back to a 1991 value? Read the method or use the 1991 value estimator. The Scottish growth factor is on the regional factors page.