Council tax in Scotland 2026/27
The average Band D bill in Scotland is £1,653.44 for 2026/27, up 7.1% on 2025/26. The cheapest is South Lanarkshire at £1,468.47 and the most expensive Midlothian at £1,816.16. Water and sewerage charges come on top (see each council).
What changed for 2026/27
The biggest rise in Scotland was in Aberdeenshire (10.0%), and the smallest in Edinburgh (4.0%).
Council tax in Scotland at a glance
Scotland has 32 councils that set council tax. 20 of them charge more than the Scotland average Band D of £1,653.44 and 12 charge less. Across 2,623,149 homes, the most common band is B, and 41% of homes are in band A or B. 58% are below Band D, so most households pay less than the Band D figure.
Scottish bills also include Scottish Water's water and sewerage charges, the same in every council: £652.32 at Band D in 2026/27. Police and fire are funded nationally, so the whole council tax goes to the council.
Every council in Scotland
| Council | Band D a year | A month (10) | Change |
|---|---|---|---|
| Aberdeen | £1,747.54 | £174.75 | +6.8% |
| Aberdeenshire | £1,686.04 | £168.60 | +10.0% |
| Angus | £1,598.65 | £159.87 | +9.4% |
| Argyll and Bute | £1,783.33 | £178.33 | +9.7% |
| Clackmannanshire | £1,683.67 | £168.37 | +5.6% |
| Dumfries and Galloway | £1,578.65 | £157.87 | +8.5% |
| Dundee | £1,729.69 | £172.97 | +7.8% |
| East Ayrshire | £1,717.28 | £171.73 | +6.9% |
| East Dunbartonshire | £1,751.67 | £175.17 | +9.5% |
| East Lothian | £1,697.62 | £169.76 | +7.5% |
| East Renfrewshire | £1,620.15 | £162.02 | +6.0% |
| Edinburgh | £1,626.05 | £162.60 | +4.0% |
| Falkirk | £1,715.09 | £171.51 | +8.8% |
| Fife | £1,573.70 | £157.37 | +5.0% |
| Glasgow | £1,706.00 | £170.60 | +5.9% |
| Highland | £1,633.99 | £163.40 | +7.0% |
| Inverclyde | £1,673.85 | £167.39 | +7.9% |
| Midlothian | £1,816.16 | £181.62 | +9.0% |
| Moray | £1,731.14 | £173.11 | +10.0% |
| Na h-Eileanan Siar | £1,505.50 | £150.55 | +8.5% |
| North Ayrshire | £1,685.84 | £168.58 | +8.5% |
| North Lanarkshire | £1,554.56 | £155.46 | +7.0% |
| Orkney Islands | £1,669.07 | £166.91 | +6.0% |
| Perth and Kinross | £1,673.84 | £167.38 | +8.9% |
| Renfrewshire | £1,690.56 | £169.06 | +7.5% |
| Scottish Borders | £1,618.52 | £161.85 | +8.5% |
| Shetland Islands | £1,487.90 | £148.79 | +7.3% |
| South Ayrshire | £1,694.96 | £169.50 | +8.0% |
| South Lanarkshire | £1,468.47 | £146.85 | +6.5% |
| Stirling | £1,752.87 | £175.29 | +8.8% |
| West Dunbartonshire | £1,681.53 | £168.15 | +7.8% |
| West Lothian | £1,627.59 | £162.76 | +7.4% |
Questions
Which council has the lowest council tax in Scotland?
South Lanarkshire, where Band D is £1,468.47 a year in 2026/27 before water and sewerage.
Which council has the highest council tax in Scotland?
Midlothian, at £1,816.16 for Band D in 2026/27.
What is the most common council tax band in Scotland?
Band B: 22% of the 2,623,149 homes. 41% are in band A or B.
Source: Council Tax by band 2026-27 (Council Tax datasets, Scottish Government; from the Council Tax Assumptions 2026 statistical return), Scottish Government, 31 March 2026. Band D council tax excluding water and sewerage.