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

1. Introduction

The Scottish Government is introducing two new Council Tax bands for high-value properties in Scotland worth over £1 million; this has been referred to as a ‘Mansion Tax’. This was first announced as part of the Scottish Budget 2026–27, and reflected in the Scottish National Party’s 2026 manifesto and 100 Days Plan. The new bands will take effect from 1 April 2028, subject to the agreement of the Scottish Parliament.

This consultation paper sets out how the new bands will work and seeks views on the Council Tax rates for the new bands. The rates set out in this paper are illustrative and once final rates have been determined, they will be set in legislation. This consultation is an opportunity for individuals, households, communities and organisations across Scotland to contribute their views before that decision is made.

This consultation is separate from, and does not affect, the Scottish Government's wider programme of engagement on Council Tax reform^[1], including the consultation on the Future of Council Tax in Scotland.^[2] That programme of engagement explored a range of options for broader reform of the Council Tax system. The Scottish Government intends to publish the independent analysis of the consultation responses and engagement events, and a summary of the stakeholder discussions – which together formed the full programme of engagement on wider reform – later in the year. The introduction of new high-value property bands is a targeted reform at the very top of the existing system and does not pre-judge the outcome of wider reform.

To deliver the two new high-value property bands, primary legislation will be introduced in the Scottish Parliament to enable new bands to take effect from 1 April 2028. This implementation date provides sufficient lead-in time for Scottish Assessors to complete a targeted revaluation of residential properties worth over £1 million. It provides time for local authorities to update their systems and for households to be notified of any changes to their Council Tax band before the new arrangements come into effect.

Your views on the proposed rates will help inform decisions about the rates that are set for the new bands through legislation.