Current status: Answered by Shona Robison on 10 February 2026
To ask the Scottish Government how much additional revenue it expects to raise from the new council tax bands, broken down by local authority area.
Based on Institute for Fiscal Studies (IFS)projected 2025 values and Registers of Scotland sales data, it is anticipated that between 13,500 and 17,800 properties will fall within the two new high-value property bands. It is estimated that this will generate between £12 million and £16 million in additional Council Tax revenue each year. The Scottish Government will meet the cost of this targeted revaluation, ensuring that councils will benefit directly from the additional revenue raised.
These figures are based on chargeable dwellings on the Scottish Assessors Council Tax list, with prices based on IFS predicted prices and Registers of Scotland sales data, uplifted by 10% to reflect assumed growth. The property counts are also adjusted to align with chargeable dwellings recorded in Council Tax Base statistics.
We only have aggregate estimates based on scaling up a weighted sample. These are not sufficiently precise to provide breakdowns of the anticipated revenues and number of households.