Council Tax High-Value Property Bands (Mansion Tax): consultation
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.
Open
49 days to respond
Respond online
Footnotes
1 Building consensus on Council Tax reform - gov.scot
2 Future of council tax in Scotland: consultation - gov.scot
3 The Funding of Local Government in Scotland, 2025-2026 - gov.scot
4 Council Tax Base (CTAXBASE), Council Tax Assumptions (CTAS) - Scottish Government Council Tax Datasets
5 The Funding of Local Government in Scotland, 2026-2027
6 Council Tax - Local government - gov.scot
7 Council Tax Bands – Scottish Assessors
8 Council Tax Bands – Scottish Assessors
9 Council Tax - Local government - gov.scot
10 Council Tax - Local government - gov.scot
11 Things you need to know about this release - Council Tax Reduction in Scotland 2017-2018 - gov.scot
12 Council Tax - Local government - gov.scot
13 Scottish Government Council Tax Datasets
14 Adam et al. (2025), ‘Revaluation and reform of council tax in Scotland: design considerations and potential impacts’, Scottish Government Research Report
15 Adam et al. (2025), ‘Revaluation and reform of council tax in Scotland: design considerations and potential impacts’, Scottish Government Research Report
16 Future of council tax in Scotland: consultation - gov.scot
Contact
Email: LocalTax@gov.scot