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.

We have produced this electronic leaflet to explain how bills are calculated and the role Council Tax plays in our overall budget (pdf 186KB).

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.

Annual charges for 2018/19

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 ValuationBandCouncil TaxWaterSewerageTotal
up to £27,000 A £803.08 £134.94 £156.66 £1,094.68
£27,001 - £35,000 B £936.92 £157.43 £182.77 £1,277.12
£35,001 - £45,000 C £1,070.77 £179.92 £208.88 £1,459.57
£45,001 - £58,000 D £1,204.62 £202.41 £234.99 £1,642.02
£58,001 - £80,000 E £1,582.73 £247.39 £287.21 £2,117.33
£80,001 - £106,000 F £1,957.49 £292.37 £339.43 £2,589.29
£106,001 - £212,000 G £2,359.03 £337.35 £391.65 £3,088.03
£212,001 and over H £2,951.30 £404.82 £469.98 £3,826.10

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.

There is no local discretion to change the increases included within the Scottish Government legislation.

You can find more information about the legislation on the Scottish Government website

Water and sewerage charges

Council Tax bills for properties connected to mains services include charges made by Scottish Water for domestic water and wastewater services. Whilst we are required by law to include these charges in our bill, we are not responsible for setting the charges.

For further information on water and wastewater charges, please call Scottish Water on 08000 778 778 or send an email to

Alternatively, you can visit the Scottish Water website.

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