Council Tax in Scotland 2026/27: All 32 Councils, Highest to Lowest, With Premiums
Scotland’s 32 councils average £1,661.92 at Band D for 2026/27, up 7.7% on average. Midlothian is the dearest at £1,816.16, South Lanarkshire the cheapest at £1,468.47; 32 charge a second-homes premium and 32 an empty-home premium.
Every council in Scotland, ranked by Band D
Scottish Band D figures are the council's own charge and exclude the water and sewerage charges Scottish Water adds to the same bill, so they are not directly comparable with England or Wales. Scottish councils may charge a premium on second homes and on homes empty long-term; the rate is set by each council and reported in its Council Tax Assumptions return. Open a council for every band with monthly equivalents and the landlord angle.
| # | Council | 2025/26 | 2026/27 | Change | Second-home premium | Empty-home premium |
|---|---|---|---|---|---|---|
| 1 | Midlothian | £1,666.20 | £1,816.16 | +9.0% | 100% | 200% |
| 2 | Argyll & Bute | £1,625.64 | £1,783.33 | +9.7% | 110% | 110% |
| 3 | Stirling | £1,611.78 | £1,752.87 | +8.8% | 100% | 100% |
| 4 | East Dunbartonshire | £1,599.70 | £1,751.67 | +9.5% | 200% | 200% |
| 5 | Aberdeen City | £1,636.27 | £1,747.54 | +6.8% | 100% | 100% |
| 6 | Moray | £1,573.76 | £1,731.14 | +10.0% | 100% | 100% |
| 7 | Dundee City | £1,605.34 | £1,729.69 | +7.8% | 100% | 100% |
| 8 | East Ayrshire | £1,606.44 | £1,717.28 | +6.9% | 100% | 100% |
| 9 | Falkirk | £1,576.77 | £1,715.09 | +8.8% | 100% | 100% |
| 10 | Glasgow City | £1,611.00 | £1,706.00 | +5.9% | 200% | 200% |
| 11 | East Lothian | £1,579.18 | £1,697.62 | +7.5% | 100% | 100% |
| 12 | South Ayrshire | £1,569.41 | £1,694.96 | +8.0% | 100% | 100% |
| 13 | Renfrewshire | £1,572.61 | £1,690.56 | +7.5% | 100% | 100% |
| 14 | Aberdeenshire | £1,532.76 | £1,686.04 | +10.0% | 100% | 100% |
| 15 | North Ayrshire | £1,553.77 | £1,685.84 | +8.5% | 100% | 100% |
| 16 | Clackmannanshire | £1,594.38 | £1,683.67 | +5.6% | 100% | 100% |
| 17 | West Dunbartonshire | £1,559.86 | £1,681.53 | +7.8% | 200% | 200% |
| 18 | Inverclyde | £1,551.30 | £1,673.85 | +7.9% | 100% | 100% |
| 19 | Perth & Kinross | £1,537.04 | £1,673.84 | +8.9% | 100% | 200% |
| 20 | Orkney Islands | £1,574.60 | £1,669.07 | +6.0% | 100% | 100% |
| 21 | Highland | £1,527.09 | £1,633.99 | +7.0% | 200% | 150% |
| 22 | West Lothian | £1,515.45 | £1,627.59 | +7.4% | 100% | 100% |
| 23 | City of Edinburgh | £1,563.51 | £1,626.05 | +4.0% | 100% | 100% |
| 24 | East Renfrewshire | £1,528.44 | £1,620.15 | +6.0% | 100% | 100% |
| 25 | Scottish Borders | £1,491.72 | £1,618.52 | +8.5% | 125% | 200% |
| 26 | Angus | £1,461.52 | £1,598.65 | +9.4% | 100% | 100% |
| 27 | Dumfries & Galloway | £1,454.98 | £1,578.65 | +8.5% | 100% | 100% |
| 28 | Fife | £1,498.76 | £1,573.70 | +5.0% | 100% | 100% |
| 29 | North Lanarkshire | £1,452.86 | £1,554.56 | +7.0% | 100% | 100% |
| 30 | Na h-Eileanan Siar | £1,387.56 | £1,505.50 | +8.5% | 100% | 100% |
| 31 | Shetland Islands | £1,386.67 | £1,487.90 | +7.3% | 100% | 75% |
| 32 | South Lanarkshire | £1,378.85 | £1,468.47 | +6.5% | 100% | 100% |
England’s 296 councils are on council tax rates 2026/27 and the second-home premium tracker; the other nation is here.
gov.scot Council tax datasets (CTAS 2026 return: Band D, bands A–H, second-home and long-term-empty premiums, 2026/27). Scottish Band D figures are the council's own charge and exclude the water and sewerage charges Scottish Water adds to the same bill, so they are not directly comparable with England or Wales. Premiums are the councils' own 2026/27 returns. Contains public sector information licensed under the Open Government Licence v3.0. Averages and rankings are ours, across the 32 councils.
Asked about this council
Midlothian at £1,816.16 for Band D in 2026/27; the lowest is South Lanarkshire at £1,468.47.
The simple average Band D across the 32 councils is £1,661.92, up 7.7% on average against 2025/26. Scottish figures exclude water and sewerage.
32 of 32 for 2026/27, according to the councils' own returns; 32 charge a long-term-empty premium.