Council Tax High Value Property Bands (Mansion Tax)
Questions
Compared to the average Band H charge, it is estimated that:
- Band I properties (valued at over £1 million) would pay around £720 more per year. An estimated annual charge of around £4,770 based on 2026-27 average charges
- Band J properties (valued at over £2 million) would pay around £3,600 more per year. An estimated annual charge of around £7,650 based on 2026-27 average charges.
This would mean relative tax rates (multipliers) relative to Band D of approximately 2.886 for Band I and 4.628 for Band J.
These figures are illustrative only. Final multipliers for Band I and Band J will be set through primary legislation.
We are seeking views on what those rates should be.
Tax rate calculation - more information
The banding structure (Bands A to H) has remained unchanged since Council Tax was introduced.
The bands themselves are fixed nationally, but each each of Scotland’s 32 local authorities is responsible for setting the Band D rate in their area and for managing the administration of Council Tax.
The tax charged for the other bands is set using fixed ratios in relation to Band D.
The current banding structure and relative rates are below (Bands I and J, as discussed in this consultation, are new bands still in development and therefore not currently shown in this table).
|
Band |
1991 value (Upper Threshold) |
Share of properties (2025-26) |
Tax rate relative to band D |
Standard gross tax bill, Scotland average (2025-26) |
|
A |
£27,000 |
19.1% |
0.667 |
£1,029 |
|
B |
£35,000 |
22.3% |
0.778 |
£1,200 |
|
C |
£45,000 |
16.3% |
0.889 |
£1,372 |
|
D |
£58,000 |
14.0% |
1.000 |
£1,543 |
|
E |
£80,000 |
13.9% |
1.314 |
£2,027 |
|
F |
£106,000 |
8.4% |
1.625 |
£2,507 |
|
G |
£212,000 |
5.4% |
1.958 |
£3,022 |
|
H |
∞ |
0.6% |
2.450 |
£3,780 |