Residential Council Tax Scotland
30 JUNE 2025Residential Council Tax Scotland
In Scotland, residential property tax is also called Council Tax, and like England and Wales, it’s based on property value banding. However, Scotland uses its own bands, valuation rules, and policies. Scottish Council Tax bands are based on the property’s market value as of 1 April 1991 — the same date as England, but with different value thresholds.
The tax bands in Scotland are:
| Band | Property Value |
|---|---|
| A | Up to £27,000 |
| B | £27,001 to £35,000 |
| C | £35,001 to £45,000 |
| D | £45,001 to £58,000 |
| E | £58,001 to £80,000 |
| F | £80,001 to £106,000 |
| G | £106,001 to £212,000 |
| H | More than £212,000 |
FAQs: Council Tax Scotland (Residential Tax Bands)
What date is used to value properties for Council Tax Scotland?
For Council Tax Scotland, property bands are based on their open market value as of 1 April 1991. This valuation date has not been updated since.
How many bands are there for Council Tax Scotland?
Council Tax Scotland uses eight bands, from A to H. Each property in Scotland is assigned to one of these bands depending on its 1991 value.
Can a property’s Council Tax band in Scotland be challenged or changed?
Yes. If a homeowner believes their property has been placed in the wrong band for Council Tax Scotland, they can appeal to the local Assessor. Changes may also occur if a property is extended, demolished, or newly built.
« Back to Glossary IndexA Modelled council tax band dataset for each individual residential address in England, Wales, Scotland and Northern Ireland is now available on Doorda, contact us to arrange a demo.