Council Tax High Value Property Bands (Mansion Tax)
Overview
The Scottish Government is seeking your views on the proposed rates for two new Council Tax bands for high-value residential properties in Scotland, commonly referred to as a “Mansion Tax”.
Council Tax helps fund essential local services including schools, social care, roads, libraries and waste collection. All revenue raise from the two new Council Tax bands will be retained locally.
The intention is for the new bands to take effect from 1 April 2028 and they will be based on estimated property values as at 1 April 2026.
The two new bands will be:
- Band I for properties valued between £1 million and £2 million; and
- Band J for properties valued at more than £2 million.
The addition of these new property bands will ensure that the highest-value properties make a fairer and more proportionate contribution within the existing system. The change is expected to affect fewer than 1% of residential properties in Scotland.
This consultation seeks views on the Council Tax rates that should apply to those new bands.
Your views will help inform the rates that are set for the new bands before legislation is introduced to the Scottish Parliament.
Read the consultation paper. The consultation paper contains full background information for this consultation. You may find it useful to read or refer to while responding.
Consultation questions preview
The consultation questions are included here for your reference. Please click 'Begin consultation' at the bottom of this page to proceed.
1. Please indicate your most preferred option for the Band I relative tax rate?
2. Please indicate your most preferred option for the Band J relative tax rate?
3. Please provide any comments or views on the consultation themes that you have not been able to share above
Useful information about responding to this consultation
As you complete your response, each page will provide the option to 'Save and come back later' at the bottom. This means you can save your progress and return to the consultation at any time before it closes. If you don't use this feature and leave the consultation midway through, your response will be lost.
Once you have submitted your response, you can enter your email address to get a pdf copy of your answers sent to you.
On the 'About You' page at the end of this consultation, organisations will have the opportunity to tell us more about their work and/or how their response was informed.
After the consultation has closed there will be a few months delay before any responses are published. This is because we must check any responses to be published abide by our Terms of Use.
All relevant submitted responses will be analysed. This may be carried out by third party organisations who Scottish Government, its executive agencies or non-ministerial offices, contract to do this work. Such data sharing will be governed by appropriate contractual arrangements to keep your data secure.
An analysis report will usually be published some months after the consultation has closed. This report will summarise the findings based on all responses submitted. It will be published on the Scottish Government website and you may be notified about it if you choose to share your email address with us.
You can also join our consultation mailing list where we regularly list newly published analysis reports (as well as new consultations).
Give us your views
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- Economy
- Housing and Regeneration
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