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

Questions for Consultation

The illustrative rates for the two high-value bands mean that, 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.

1. Please indicate your most preferred option for the Band I relative tax rate.

[For illustrative purposes, a relative tax rate of 2.886 produces an estimated annual charge of around £4,770, calculated using the 2026-27 average Band D charge in Scotland].

Less than 2.886

2.886

More than 2.886

Don’t know

2. Please indicate your most preferred option for the Band J relative tax rate.

[For illustrative purposes, a relative tax rate of 4.628 produces an estimated annual charge of around £7,650, calculated using the 2026-27 average Band D charge in Scotland].

Less than 4.628

4.628

More than 4.628

Don’t know

3. Please provide any comments or views on the consultation themes that you have not been able to share above. [free text, 1,500 characters maximum]