Future of council tax in Scotland: consultation
This consultation seeks views on how Scotland’s council tax system could be made fairer and more up to date. It explores illustrative models such as revaluing properties, adjusting tax bands and introducing protections to help households manage any changes to their bills.
Open
73 days to respond
Respond online
Annex A: Estimated average property values by council
| Council | Median (50th percentile) | Mean |
|---|---|---|
| Aberdeen City | £121,298 | £158,892 |
| Aberdeenshire | £196,565 | £218,387 |
| Angus | £156,949 | £183,297 |
| Argyll and Bute | £183,441 | £224,914 |
| Clackmannanshire | £136,375 | £179,127 |
| Dumfries and Galloway | £144,380 | £174,760 |
| Dundee City | £121,686 | £154,126 |
| East Ayrshire | £98,846 | £140,289 |
| East Dunbartonshire | £275,913 | £321,596 |
| East Lothian | £252,429 | £312,797 |
| East Renfrewshire | £297,474 | £331,171 |
| Edinburgh City | £269,095 | £334,674 |
| Eilean Siar | £157,328 | £168,681 |
| Falkirk | £146,827 | £181,681 |
| Fife | £150,615 | £198,682 |
| Glasgow City | £147,074 | £185,806 |
| Highland | £203,485 | £229,932 |
| Inverclyde | £101,370 | £140,257 |
| Midlothian | £221,521 | £257,959 |
| Moray | £179,199 | £203,238 |
| North Ayrshire | £107,969 | £151,459 |
| North Lanarkshire | £121,045 | £157,886 |
| Orkney Islands | £202,523 | £219,919 |
| Perth and Kinross | £208,339 | £241,835 |
| Renfrewshire | £140,469 | £175,722 |
| Scottish Borders | £184,607 | £228,139 |
| Shetland Islands | £166,407 | £178,820 |
| South Ayrshire | £156,251 | £198,003 |
| South Lanarkshire | £147,468 | £189,067 |
| Stirling | £210,963 | £267,169 |
| West Dunbartonshire | £110,675 | £141,029 |
| West Lothian | £178,195 | £216,443 |
| Scotland | £170,112 | £211,159 |
Source: Extract from Adam et al. (2025), ‘Revaluation and reform of council tax in Scotland: design considerations and potential impacts’, Scottish Government Research Report, Accompanying Excel workbook, Table B.1.a. Authors' calculations using data from the Scottish Assessors, Registers of Scotland, and Energy Performance Certificates
Contact
Email: LocalTax@gov.scot