Scottish council tax bands
Scotland has eight council tax bands (A–H) on 1991 values, the same scale as England28. Two high-value bands, I and J, are proposed to be added from April 2028, subject to legislation. Average Band D for 2026/27 is £1,66217.
The Scottish bands
| Band | 1991 value | Ratio |
|---|---|---|
| A | Up to £27,000 | 6/9 |
| B | £27,001 – £35,000 | 7/9 |
| C | £35,001 – £45,000 | 8/9 |
| D | £45,001 – £58,000 | 9/9 |
| E | £58,001 – £80,000 | 131/100 |
| F | £80,001 – £106,000 | 163/100 |
| G | £106,001 – £212,000 | 196/100 |
| H | Over £212,000 | 245/100 |
Scotland uplifted the upper-band ratios (E–H) in 2017, increasing Band H's multiple of Band D from 2.0× to 2.45×.
High-value bands I and J (proposed for 2028)
The Scottish Government announced in the 2026-27 Scottish Budget two new high-value bands: Band I for properties worth £1 million to £2 million and Band J for properties worth more than £2 million, based on current values rather than the 1991 scale. They are proposed to take effect from 1 April 2028, subject to primary legislation and Scottish Parliament approval. A consultation on the rates is open until 24 August 2026, and the rates are still illustrative17.