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Publication - Consultation paper

Council Tax High-Value Property Bands (Mansion Tax): consultation

Published
6 July 2026
Directorate
Local Government and Housing Directorate
Topic
Economy, Public sector, Scottish Budget
ISBN
9781807753474

This consultation seeks views on the proposed rates for two new High-Value Property Council Tax Bands ("Mansion Tax"). Band I for residential properties valued between £1 million and £2 million, and Band J for residential properties valued at more than £2 million.

Closed
This consultation closed 24 August 2026.

View this consultation on consult.gov.scot, including responses once published.

Supporting documents

Consultation: Council Tax High-Value Property Bands (Mansion Tax)
File type
16 page PDF
File size
369.8 kB
Respondent Information Form and consultation questions
File type
Word document
File size
221.3 kB
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