CouncilTaxRates
Menu

Sources

All figures come from official publications and councils' own websites, under the Open Government Licence.

Main data

Other official sources

How premiums are checked

For each of the 350 councils we recorded its 2026/27 second-home and empty-home premiums from the council's own website or its published decision, with the date checked, and used the Scottish Government's council policy spreadsheet for Scotland. Where a council's own documents disagree, the council page says so instead of choosing one figure. Where a rate isn't published, the page says "not confirmed".

Download the data

Council tax 2026-27 for every council (CSV): bands A to I, Scottish water and sewerage at Band D, the change on last year and the second-home premium. Free to reuse under the Open Government Licence; please credit the original publishers and link to this site.

Premiums, local discounts and Council Tax Reduction links come from each council's own website; each council page names its source and the date we checked it. How we use these sources.