Council Tax bands in Scotland: thresholds, charges and challenges
Scottish bands use 1991 values with lower thresholds than England's, charges above Band D follow different ratios, and challenges go to your local Assessor rather than the VOA.
Scotland's bands run from A to H and, as in England, rest on what a home would have sold for on 1 April 1991. Three things differ: the value thresholds are lower, the charges for Bands E to H are a larger share of Band D, and bands are set and challenged through 14 regional Assessors, not the Valuation Office Agency.
Band thresholds
| Band | Value on 1 April 1991 |
|---|---|
| A | Up to £27,000 |
| B | £27,001 – £35,000 |
| C | £35,001 – £45,000 |
| D | £45,001 – £58,000 |
| E | £58,001 – £80,000 |
| F | £80,001 – £106,000 |
| G | £106,001 – £212,000 |
| H | Over £212,000 |
Because the thresholds are lower, the same 1991 value lands in a higher band in Scotland. A home valued at £60,000 in 1991 would be Band E in Scotland and Band C in England.
How the charge is worked out
As in England, each council sets a Band D charge and the other bands pay a fixed proportion of it. Bands A to D use the same proportions as England. Since April 2017, Bands E to H in Scotland pay more:
| Band | Scotland (share of Band D) | England (share of Band D) |
|---|---|---|
| E | 473/360 (about 131%) | 11/9 (about 122%) |
| F | 585/360 (about 163%) | 13/9 (about 144%) |
| G | 705/360 (about 196%) | 15/9 (about 167%) |
| H | 882/360 (245%) | 18/9 (200%) |
The Scottish Government has proposed two new bands above H, I and J, for homes worth over £1 million, from 1 April 2028, subject to the Scottish Parliament.
Scottish Water's charges are also set by band and collected with Council Tax, so a band change affects both. Check the revised bill for the actual effect.
Who handles challenges
Your regional Assessor. The Scottish Assessors Association site lets you look up any home's band and find your Assessor. Don't use the England and Wales process or forms.
Making a proposal
According to the SAA, you can make a proposal to your Assessor:
- within six months of becoming the owner or the person liable for Council Tax;
- within six months of a banding notice or a change to your band;
- within six months of a relevant tribunal decision about a comparable home;
- at any time, if something has materially reduced the property's value.
The Assessor acknowledges a proposal within 14 days and has up to six months to decide. If you disagree with the decision, or don't get one, you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland, which took over from the Valuation Appeals Panels in April 2023. The SAA site sets out the deadlines. If none of the proposal grounds applies to you, check your Assessor's website for what it will consider.
Evidence
The approach is the same as in England: similar homes nearby (same type, similar age and size) in a lower band, and any sales from around 1 April 1991. Is my band wrong? explains the comparison.
Our free check and £39 challenge cover England and Wales only, because the property-level band data they rely on isn't available for Scotland in the same way.
- GOV.UK — Challenge your Council Tax band
- GOV.UK — How Council Tax bands are assessed
- Valuation Office Agency (VOA)
- Scottish Assessors Association — council tax bands & appeals
Links open on GOV.UK. We explain the rules in plain English; the official guidance is always definitive.
See how your band compares with similar homes.
The check grades the evidence for your postcode, including when a challenge isn’t worth making. It’s free; the £39 challenge is optional.