North Ayrshire Council Tax 2026/27
Band D council tax in North Ayrshire is £1,685.84 for 2026/27, up 8.5% (£132.07) on last year. That is £32.40 above the Scotland average of £1,653.44 — the 18th lowest of 32 councils. Most homes here are in Band A (30%), so the average bill per home is about £1,566.
Updated 2026-10-03 · Scottish council · Official Scotland government statistics
North Ayrshire council tax bands 2026/27
| Band | Property value (1991) | Annual | 10 instalments | 12 instalments | Living alone (−25%) | Homes |
|---|---|---|---|---|---|---|
| A | Up to £27,000 | £1,123.89 | £112.39 | £93.66 | £842.92 | 20,491 |
| B | £27,001 to £35,000 | £1,311.21 | £131.12 | £109.27 | £983.41 | 18,169 |
| C | £35,001 to £45,000 | £1,498.52 | £149.85 | £124.88 | £1,123.89 | 7,614 |
| D | £45,001 to £58,000 | £1,685.84 | £168.58 | £140.49 | £1,264.38 | 7,363 |
| E | £58,001 to £80,000 | £2,215.01 | £221.50 | £184.58 | £1,661.25 | 9,194 |
| F | £80,001 to £106,000 | £2,739.49 | £273.95 | £228.29 | £2,054.62 | 4,273 |
| G | £106,001 to £212,000 | £3,301.44 | £330.14 | £275.12 | £2,476.08 | 1,274 |
| H | More than £212,000 | £4,130.31 | £413.03 | £344.19 | £3,097.73 | 61 |
- North Ayrshire
- Scotland average
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North Ayrshire council tax history
Band D in North Ayrshire has risen from £1,152.00 in 2016/17 to £1,685.84 in 2026/27 — 46% in 10 years. Over the last five years it rose 25.6%, the 24th biggest increase of 32 councils in Scotland.
- North Ayrshire Band D
| Year | Band D | Change | Band A |
|---|---|---|---|
| 2026/27 | £1,685.84 | +8.5% | £1,123.89 |
| 2025/26 | £1,553.77 | +7.0% | £1,035.85 |
| 2024/25 | £1,452.12 | +0.0% | £968.08 |
| 2023/24 | £1,452.12 | +5.0% | £968.08 |
| 2022/23 | £1,382.97 | +3.0% | £921.98 |
| 2021/22 | £1,342.69 | +0.0% | £895.13 |
| 2020/21 | £1,342.69 | +4.8% | £895.13 |
| 2019/20 | £1,280.70 | +4.8% | £853.80 |
| 2018/19 | £1,222.16 | +3.0% | £814.77 |
| 2017/18 | £1,186.56 | +3.0% | £791.04 |
| 2016/17 | £1,152.00 | – | £768.00 |
Homes by council tax band in North Ayrshire
North Ayrshire has 68,439 homes on the valuation list (chargeable dwellings, September 2025). 56% are in Bands A or B, so for most households the real bill is well below the Band D figure. The most common band is A, which costs £1,123.89 a year (£112.39 a month over 10 instalments).
North Ayrshire compared with Scotland
North Ayrshire is the 18th cheapest of 32 councils in Scotland, where the average Band D across councils is £1,661.92 (£23.92 less than here). Cheapest: South Lanarkshire (£1,468.47); most expensive: Midlothian (£1,816.16).
| Council | Band D 2026/27 | Change |
|---|---|---|
| Inverclyde | £1,673.85 | +7.9% |
| West Dunbartonshire | £1,681.53 | +7.8% |
| Clackmannanshire | £1,683.67 | +5.6% |
| North Ayrshire | £1,685.84 | +8.5% |
| Aberdeenshire | £1,686.04 | +10% |
| Renfrewshire | £1,690.56 | +7.5% |
| South Ayrshire | £1,694.96 | +8% |
Discounts and reductions
- Living alone: 25% off — a Band A bill in North Ayrshire drops from £1,123.89 to £842.92.
- Council Tax Reduction: North Ayrshire runs its own scheme for people on low incomes or benefits under the national Scottish rules.
- Disregards and exemptions: full-time students, student halls, some carers and people with a severe mental impairment are not counted; all-student homes pay nothing.
- Disabled Band Reduction: if your home has been adapted for a disabled person you may be billed one band lower.
North Ayrshire's 8.5% rise compares with a Scotland average of about 7.1%. Scottish councils set their own rates, and water and sewerage charges are added on top.
The 8.5% rise and North Ayrshire's 2026/27 budget
North Ayrshire councillors voted for an 8.5% rise on 25 February 2026, as part of a £485 million budget. Band D went from £1,553.77 to £1,685.84. The council's core grant from the Scottish Government rose by £4.961 million, only about 1.29% of the budget, so savings were still needed. Members agreed £7.296 million of savings, used £3.5 million of reserves and planned to cut 19 full-time posts with no compulsory redundancies.
The biggest pressure is adult social care. The Health and Social Care Partnership faced a gap of up to £12.609 million. The council gave it an extra £4.961 million, which still leaves up to £7.648 million to find. The same meeting dropped planned cuts to teacher numbers and classroom assistant hours, brought back school crossing patrols, and added £276,000 for child poverty work.
| 2026/27 budget line | Amount |
|---|---|
| Net expenditure | £486.1m |
| Scottish Government grants | £356.4m |
| Non-domestic rates | £47.3m |
| Use of reserves | £3.5m |
| Raised from council tax | £78.8m (16.2% of funding) |
Arran, Cumbrae and the second homes charge
From 1 April 2025, North Ayrshire doubled council tax on second homes. A Band D second home now pays £3,371.68 before water charges. The council links the change to its Local Housing Strategy 2023 to 2028 and to the islands in particular. It says 25% of privately owned homes on Arran and 43% on Cumbrae are second homes.
National Records of Scotland counted 1,378 second homes in North Ayrshire in September 2025, 1.9% of all dwellings. That is the fifth-highest share in Scotland. The number fell from 1,477 in 2023. A property used for fewer than 25 days a year is not a second home. It is treated as unoccupied and falls under the empty property rules instead.
Empty homes pay a 100% levy, making a 200% bill, once they have been unoccupied for more than 12 months. If the owner can show the home is being marketed for sale or rent, the levy starts at 2 years instead, using the council's levy relief form.
Paying and getting help in North Ayrshire
Bills run over 10 or 12 months from April, with payment due on or before the 15th. Direct Debit can be taken on the 1st, 15th or 28th. You can also pay weekly, as long as the full monthly amount is in by the due date. If you think a bill is wrong, the council asks you to tell it within 28 days. Failing to report a change that affects your bill can lead to a penalty of up to £500.
Council Tax Reduction can cover all or part of the council tax charge, but not water and sewerage. Applicants with savings over £16,000 do not qualify. Local discounts are claimed through a MyNAC account and include the care leavers, apprentice and carer discounts. In 2024-25 the council collected 94% of bills in the year, below the Scottish average of 95.5%.
Frequently asked questions
How much is Band D council tax in North Ayrshire?
£1,685.84 a year in 2026/27, or £168.58 a month over 10 instalments. Water and sewerage charges from Scottish Water are billed on top.
What council tax band are most homes in North Ayrshire?
Band A: 20,491 of 68,439 homes (30%). A Band A bill is £1,123.89 in 2026/27.
How much has North Ayrshire council tax gone up?
8.5% this year, from £1,553.77 to £1,685.84 at Band D. Since 2016/17 it has risen 46%.
How do I find my council tax band?
Search your address on the Scottish Assessors website (saa.gov.uk). You can appeal within six months of moving in.
When did North Ayrshire start charging double on second homes?
From 1 April 2025. A Band D second home pays £3,371.68 council tax in 2026/27; water and sewerage are charged at the normal rate.
Which Direct Debit dates does North Ayrshire offer?
The 1st, 15th or 28th of the month. Instalments run over 10 or 12 months from April.
Why did North Ayrshire put council tax up 8.5%?
To close a funding gap driven mainly by health and social care. Its core grant rose by only about 1.29%, and the social care partnership faced a deficit of up to £12.6 million.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Scottish Government: Council Tax by band 2026-27 (XLSX)
- Scottish Government: Council Tax by band 2025-26 (XLSX), used for Scotland % change
- VOA / GOV.UK: Understand how Council Tax bands are assessed
- GOV.UK: Council Tax – who has to pay (single person discount)
- legislation.gov.uk: Council Tax (Substitution of Proportion) (Scotland) Order 2016
- Scottish Government: Number of chargeable dwellings, September 2025 (CTAXBASE 2025)
- North Ayrshire Council – North Ayrshire Council sets 2026/27 Budget
- North Ayrshire Council – Council Tax and the Council Budget
- North Ayrshire Council – Council Tax discounts and exemptions (second homes)
- North Ayrshire Council – Empty property charges
- North Ayrshire Council – Pay Council Tax
- North Ayrshire Council – Council Tax reduction
- National Records of Scotland: Households and Dwellings in Scotland, 2025 (tables 5 and 6c)
- Scottish Government: Council Tax Collection Statistics, 2024-25