Quick Summary
- Average council tax increase across Scotland is 9.1% — the largest single-year rise in over a decade, driven by funding pressures and the removal of the Scottish Government's council tax freeze
- Moray raised by 15% — the biggest increase — followed by Glasgow City at 12.5%, and seven councils at 10%
- Edinburgh is the most expensive at £1,660 Band D — while Shetland is cheapest at £1,468, a difference of £192 per year
- Check your council's rates — use our Council Tax pages to see all 8 bands for your local authority
Council tax bills for 2026/27 are landing on doormats across Scotland this week. After years of a Scottish Government-imposed freeze and caps, councils now have more freedom to set their own rates — and most have used it aggressively. The average Band D bill (including water and sewerage) is now £1,590, up 9.1% from 2025/26.
Quick Answer: The average Scottish council tax (Band D, including water) rose 9.1% to £1,590 for 2026/27. Moray had the biggest increase at 15%, followed by Glasgow at 12.5%. Edinburgh is the most expensive council at £1,660 Band D, while Shetland is cheapest at £1,468. Seven councils raised by the maximum 10% or more. Single-person households get a 25% discount. Check your exact bill on our Council Tax pages.
The biggest increases for 2026/27
Top 10 council tax rises
| Council | Band D (inc. water) | Increase | £ rise on Band D |
|---|---|---|---|
| Moray | £1,568 | 15.0% | ~£204 |
| Glasgow City | £1,598 | 12.5% | ~£178 |
| Angus | £1,572 | 10.0% | ~£143 |
| Argyll and Bute | £1,618 | 10.0% | ~£147 |
| Dumfries and Galloway | £1,538 | 10.0% | ~£140 |
| Falkirk | £1,548 | 10.0% | ~£141 |
| Na h-Eileanan Siar | £1,502 | 10.0% | ~£137 |
| Stirling | £1,632 | 10.0% | ~£148 |
| West Dunbartonshire | £1,598 | 10.0% | ~£145 |
| Clackmannanshire | £1,570 | 9.5% | ~£136 |
Moray's 15% increase is extraordinary — that's an extra £204/year for a Band D household, or £17 per month. The council cited a severe funding gap and years of below-inflation increases that left it unable to maintain services.
Glasgow's 12.5% rise follows the council's ongoing financial pressures, including equal pay liabilities that have cost the city hundreds of millions.
The smallest increases
| Council | Band D (inc. water) | Increase |
|---|---|---|
| Shetland Islands | £1,468 | 6.0% |
| Aberdeenshire | £1,658 | 7.5% |
| East Dunbartonshire | £1,622 | 7.5% |
| Aberdeen City | £1,628 | 8.0% |
| East Lothian | £1,648 | 8.0% |
Shetland's 6% increase is the lowest in Scotland — but Shetland also has the lowest Band D rate in the country, partly due to income from oil and gas revenue funds.
Try it yourself
See all 8 bands for your council, including water charges, single-person discount, and year-on-year change.
Open Council Tax PagesNo sign-up required.
Full league table: every council ranked by Band D
Most expensive to cheapest (Band D including water and sewerage)
| Rank | Council | Band D | Council portion | Increase |
|---|---|---|---|---|
| 1 | City of Edinburgh | £1,660 | £1,240 | 8.0% |
| 2 | Aberdeenshire | £1,658 | £1,238 | 7.5% |
| 3 | Midlothian | £1,655 | £1,235 | 8.5% |
| 4 | East Lothian | £1,648 | £1,228 | 8.0% |
| 5 | East Renfrewshire | £1,632 | £1,212 | 8.0% |
| 6 | Stirling | £1,632 | £1,212 | 10.0% |
| 7 | Aberdeen City | £1,628 | £1,208 | 8.0% |
| 8 | Inverclyde | £1,628 | £1,208 | 9.5% |
| 9 | East Dunbartonshire | £1,622 | £1,202 | 7.5% |
| 10 | Argyll and Bute | £1,618 | £1,198 | 10.0% |
| 11 | Dundee City | £1,612 | £1,192 | 8.5% |
| 12 | Highland | £1,612 | £1,192 | 9.0% |
| 13 | Perth and Kinross | £1,608 | £1,188 | 8.5% |
| 14 | West Lothian | £1,608 | £1,188 | 8.5% |
| 15 | Glasgow City | £1,598 | £1,178 | 12.5% |
| 16 | West Dunbartonshire | £1,598 | £1,178 | 10.0% |
| 17 | South Ayrshire | £1,588 | £1,168 | 9.5% |
| 18 | Fife | £1,582 | £1,162 | 9.5% |
| 19 | North Ayrshire | £1,582 | £1,162 | 9.0% |
| 20 | Renfrewshire | £1,582 | £1,162 | 8.0% |
| 21 | East Ayrshire | £1,580 | £1,160 | 9.0% |
| 22 | Angus | £1,572 | £1,152 | 10.0% |
| 23 | Clackmannanshire | £1,570 | £1,150 | 9.5% |
| 24 | Moray | £1,568 | £1,148 | 15.0% |
| 25 | Scottish Borders | £1,568 | £1,148 | 9.0% |
| 26 | North Lanarkshire | £1,558 | £1,138 | 9.0% |
| 27 | Falkirk | £1,548 | £1,128 | 10.0% |
| 28 | South Lanarkshire | £1,548 | £1,128 | 9.0% |
| 29 | Dumfries and Galloway | £1,538 | £1,118 | 10.0% |
| 30 | Na h-Eileanan Siar | £1,502 | £1,082 | 10.0% |
| 31 | Orkney Islands | £1,498 | £1,078 | 8.0% |
| 32 | Shetland Islands | £1,468 | £1,048 | 6.0% |
The gap between most expensive (Edinburgh, £1,660) and cheapest (Shetland, £1,468) is £192 per year at Band D. At Band H, that gap widens to approximately £470 per year.
How the bands work
Council tax in Scotland has eight bands (A to H) based on the property's valuation as of April 1991. Band D is the reference point — all other bands are calculated as a proportion of Band D:
| Band | Property value (1991) | Ratio to Band D | Approximate 2026/27 bill (Scotland average) |
|---|---|---|---|
| A | Up to £27,000 | 67% | £1,060 |
| B | £27,001–£35,000 | 78% | £1,237 |
| C | £35,001–£45,000 | 89% | £1,413 |
| D | £45,001–£58,000 | 100% | £1,590 |
| E | £58,001–£80,000 | 131% | £2,089 |
| F | £80,001–£106,000 | 163% | £2,584 |
| G | £106,001–£212,000 | 196% | £3,116 |
| H | Over £212,000 | 245% | £3,896 |
Scotland reformed the council tax multipliers in 2017, making Bands E–H proportionally more expensive than in England. A Band H property in Scotland pays 245% of Band D — compared to just 200% in England.
Water and sewerage: the hidden £420
Every council tax bill in Scotland includes a Scottish Water charge of approximately £420 per year at Band D. This covers water supply and sewerage. In England, water is billed separately — which means direct comparisons of "council tax" between Scotland and England are misleading unless you account for this.
When people say "Scottish council tax is higher," they're often comparing a Scottish bill (which includes water) against an English bill (which doesn't). Strip out the water charge and the council-only portion averages £1,170 — lower than many English councils.
Discounts and exemptions
25% single-person discount
If you're the only adult in your household, you get a 25% discount on your council tax. At the Scotland-wide average of £1,590, that's a £398 saving. You don't need to be single — if your partner is a full-time student, in the armed forces, or has a severe mental impairment, they're "disregarded" and you qualify.
Full exemptions
Some properties are exempt entirely:
- Occupied only by full-time students
- Empty and uninhabitable (up to 12 months)
- Occupied by diplomats or members of visiting forces
Council tax reduction (CTR)
Low-income households can apply for a Council Tax Reduction, which can reduce the bill by up to 100%. This is means-tested and based on your income, savings, and household composition. Apply through your local council — it's not automatic.
Try it yourself
See what you actually keep after Scottish income tax, NI, and student loan — then factor in your council tax.
Open Take-Home Pay CalculatorNo sign-up required.
Why are increases so high this year?
Several factors explain the 9.1% average rise:
-
End of the council tax freeze. The Scottish Government imposed a freeze for 2024/25, partly compensated by central government grants. With the freeze lifted, councils are catching up.
-
Inflation in service costs. Staff pay (the largest council expense) has risen with inflation. Energy, materials, and contract costs are all higher.
-
Growing demand. Social care, homelessness services, and education support all face rising demand — particularly as Scotland's population ages.
-
Reduced central funding. Several councils argue that Scottish Government grants have not kept pace with inflation, forcing local tax rises to fill the gap.
-
Equal pay liabilities. Glasgow in particular continues to face costs from its historic equal pay settlement.
How to appeal your council tax band
If you believe your property is in the wrong band, you can appeal to the Scottish Assessors Association. Common grounds include:
- Your property has been significantly altered (demolished part, converted)
- Similar properties nearby are in a lower band
- There's been a material change of circumstances
You can check your band and your neighbours' bands on the Scottish Assessors website. Appeals are free but be aware — they can result in your band going up as well as down.
Frequently Asked Questions
Which Scottish council has the highest council tax?
Edinburgh at £1,660 Band D (including water and sewerage). The council-only portion is £1,240 — also the highest in Scotland. However, Edinburgh also has the highest average property values, so many residents are in Bands E–H where the bills are significantly higher.
Which council had the biggest increase?
Moray at 15%, followed by Glasgow at 12.5%. Seven councils raised by the 10% cap or higher. The average increase across all 32 councils was 9.1%.
Can I spread my payments over 12 months?
Yes. Most Scottish councils let you pay over 12 monthly instalments instead of the standard 10. Contact your council to set this up — it doesn't cost extra, it just spreads the same total over more months.
Is Scottish council tax more expensive than English?
Not directly comparable. Scottish bills include water and sewerage charges (~£420/year) that are billed separately in England. Strip out water and the council-only portion averages £1,170 — comparable to or lower than many English councils. However, Scotland's higher multipliers for Bands E–H mean expensive properties pay more.
Can I get help paying my council tax?
Yes. Council Tax Reduction is available for low-income households and can reduce your bill by up to 100%. Apply through your local council. You may also qualify for the 25% single-person discount if you live alone. Check your eligibility at mygov.scot.
Related Articles
- Council Tax Scotland Guide — how the system works, bands explained, discounts
- Council Tax by Local Authority — see all 8 bands for your council
- Scottish Tax Year 2026/27: Everything That Changed — the full list of April 2026 changes
- Take-Home Pay Calculator — what you keep after all deductions
- Water Charges Scotland — how Scottish Water charges work
This article is for informational purposes only and does not constitute financial, tax, or legal advice. Tax rates and thresholds can change — always verify current rates with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.
Sources: Scottish Government — Council Tax datasets, Scottish Assessors Association, Scottish Water — Charges 2026/27, Individual council websites