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Publication - Research and analysis

Council tax - revaluation and reform: key findings summary

Published
18 December 2025
From
Director-General Communities
Directorate
Local Government and Housing Directorate
ISBN
9781806435739

This report summarises key findings from research on the design and impact of potential reforms to Scotland’s system of council tax.

View supporting documents Supporting documents

Revaluing council tax

Since 1991, the year on which current council tax bandings are based,[vi] property values have changed significantly. If all properties had increased in value at the same rate, tax bands could be reset based on up-to-date values and the same properties would be in each band as now. However, the values of different properties have changed very differently over the past 34 years – some increasing much more, and others much less, than average. Figure 1 illustrates this for different councils, showing the councils with the biggest and smallest rises in average property values between 1993 (the first year for which data are available) and 2024. For Scotland as a whole the average property value rose by 357%, but this varies from 168% in Aberdeen City to 500% in East Lothian.

Figure 1: Percentage change in average property value 1993 to 2024
This chart shows estimated changes in average property values for a subset of Scottish councils between 1993 and 2024

Source: Reproduced from Adam et al., 2025.[vii]

These different changes in values mean that if council tax were based on values as of July-September 2024 and tax bands were set so that, across Scotland as a whole, the same fraction of properties were in each band as now, we estimate that about half of properties would change band - about a quarter (26%) would move down one or more bands and a quarter (24%) move up one or more bands.

A revalued council tax would mean that properties worth the same today would all be in the same tax band, whereas at present they are often in different bands. Indeed, as noted above, we estimate that currently half of all properties are effectively in the ‘wrong’ band compared to what they would be if bands were based on up-to-date values.

Figure 2: Estimated band movements by council area, pure revaluation
This chart shows the share of properties in each council that we estimate would fall 2 or more bands, fall 1 band, remain in the same band, rise 1 band or rise 2 or more bands under the pure revaluation reform system.

Source: Reproduced from Adam et al., 2025.[viii]

Figure 2 shows that the share of properties moving down and up bands under a pure revaluation would differ in different parts of Scotland – reflecting the variation in how property values have changed since 1991. For example, it is estimated that Aberdeen City would see over 60% of properties move down one or more bands. On the other hand, we estimate that Edinburgh, where – as in the rest of the Lothians – property values have increased by more than average, would see over 60% of properties move up one or more bands.

Contact

Email: socialresearch@gov.scot

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