Council Tax and Fiscal Policy Scotland
Such a change would, by definition, result in increased Council Tax for higher value properties, but Council Tax rates are significantly lower in Scotland than elsewhere in the UK. In 2023-24, Council Tax for a Band D property in different councils across Scotland varied between £1,261 and £1,515. In Scotland the average 2023-24 Band D rate (£1,417) is £648 less than in England (£2,065), and £463 less than in Wales (£1,879).
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