Council Tax bands and charges
Council Tax is a form of local taxation in which householders make contributions towards council funding, to enable us to provide services to the community including education, roads, social care. It is not a direct charge based on usage of these services.
If your home is connected to the public water and/or public sewerage systems, your Council Tax bill will also include charges for those services.
The amount of Council Tax you are due to pay is directly related to the Valuation Band your property falls within. Valuation Bands are determined by the Assessor. The band reflects the Assessor's opinion of the property's open market value as at 1 April 1991. We set the 'Band D' charge annually, and charges for each band A to H, are then calculated on a sliding scale according to legislation.
|Property Valuation||Band||Council Tax||Water||Sewerage||Total|
|up to £27,000||A||£779.69||£132.84||£154.20||£1,066.73|
|£27,001 - £35,000||B||£909.63||£154.98||£179.90||£1,244.51|
|£35,001 - £45,000||C||£1,039.58||£177.12||£205.60||£1,422.30|
|£45,001 - £58,000||D||£1,169.53||£199.26||£231.30||£1,600.09|
|£58,001 - £80,000||E||£1,536.63||£243.54||£282.70||£2,062.87|
|£80,001 - £106,000||F||£1,900.48||£287.82||£334.10||£2,522.40|
|£106,001 - £212,000||G||£2,290.32||£332.10||£385.50||£3,007.92|
|£212,001 and over||H||£2,865.34||£398.52||£462.60||£3,726.46|
Council Tax banding changes
The Scottish Government has introduced legislation to change Council Tax, which means an increase in charges for properties in bands E to H from 1st April 2017.
These increases are separate from the local Council Tax increase of 2.5% introduced as part of our annual budget setting process in February 2017. There is no local discretion to change the increases included within the Scottish Government legislation.
Based on current Council Tax charges, the percentage change which applies to bands E to H is:
- E - 7.5% increase
- F - 12.5% increase
- G - 17.5% increase
- H - 22.5% increase
You can find more information about the legislation on the Scottish Government website.
If you live in a band E to H property and are on a low income you may be eligible for a reduction under the Council Tax Reduction (CTR) scheme.
Council Tax bills for properties connected to mains services include charges made by Scottish Water for domestic water and wastewater services. Scottish Water's household water and waste water (sewerage) charges are increasing by 1.6 percent. Whilst we are required by law to include these charges in our bill, we are not responsible for setting the charges. If you have a query about water or wastewater please contact Scottish Water.