Perth & Kinross Council Tax 2026/27
Band D council tax in Perth & Kinross is £1,673.84 for 2026/27, up 8.9% (£136.80) on last year. That is £20.40 above the Scotland average of £1,653.44 — the 14th lowest of 32 councils. Most homes here are in Band B (19%), so the average bill per home is about £1,879.
Updated 2026-10-03 · Scottish council · Official Scotland government statistics
Perth & Kinross council tax bands 2026/27
| Band | Property value (1991) | Annual | 10 instalments | 12 instalments | Living alone (−25%) | Homes |
|---|---|---|---|---|---|---|
| A | Up to £27,000 | £1,115.89 | £111.59 | £92.99 | £836.92 | 8,116 |
| B | £27,001 to £35,000 | £1,301.88 | £130.19 | £108.49 | £976.41 | 14,442 |
| C | £35,001 to £45,000 | £1,487.86 | £148.79 | £123.99 | £1,115.89 | 12,656 |
| D | £45,001 to £58,000 | £1,673.84 | £167.38 | £139.49 | £1,255.38 | 11,760 |
| E | £58,001 to £80,000 | £2,199.24 | £219.92 | £183.27 | £1,649.43 | 12,146 |
| F | £80,001 to £106,000 | £2,719.99 | £272.00 | £226.67 | £2,039.99 | 8,339 |
| G | £106,001 to £212,000 | £3,277.94 | £327.79 | £273.16 | £2,458.45 | 6,747 |
| H | More than £212,000 | £4,100.91 | £410.09 | £341.74 | £3,075.68 | 696 |
- Perth & Kinross
- Scotland average
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Perth & Kinross council tax history
Band D in Perth & Kinross has risen from £1,158.00 in 2016/17 to £1,673.84 in 2026/27 — 45% in 10 years. Over the last five years it rose 27.0%, the 18th biggest increase of 32 councils in Scotland.
- Perth & Kinross Band D
| Year | Band D | Change | Band B |
|---|---|---|---|
| 2026/27 | £1,673.84 | +8.9% | £1,301.88 |
| 2025/26 | £1,537.04 | +9.5% | £1,195.48 |
| 2024/25 | £1,403.69 | +0.0% | £1,091.76 |
| 2023/24 | £1,403.69 | +3.9% | £1,091.76 |
| 2022/23 | £1,351.00 | +2.5% | £1,050.78 |
| 2021/22 | £1,318.00 | +0.0% | £1,025.11 |
| 2020/21 | £1,318.00 | +4.3% | £1,025.11 |
| 2019/20 | £1,264.00 | +3.9% | £983.11 |
| 2018/19 | £1,216.00 | +3.0% | £945.78 |
| 2017/18 | £1,181.00 | +2.0% | £918.56 |
| 2016/17 | £1,158.00 | – | £900.67 |
Homes by council tax band in Perth & Kinross
Perth & Kinross has 74,902 homes on the valuation list (chargeable dwellings, September 2025). 30% are in Bands A or B. The most common band is B, which costs £1,301.88 a year (£130.19 a month over 10 instalments).
Perth & Kinross compared with Scotland
Perth & Kinross is the 14th cheapest of 32 councils in Scotland, where the average Band D across councils is £1,661.92 (£11.92 less than here). Cheapest: South Lanarkshire (£1,468.47); most expensive: Midlothian (£1,816.16).
| Council | Band D 2026/27 | Change |
|---|---|---|
| West Lothian | £1,627.59 | +7.4% |
| Highland | £1,633.99 | +7% |
| Orkney Islands | £1,669.07 | +6% |
| Perth & Kinross | £1,673.84 | +8.9% |
| Inverclyde | £1,673.85 | +7.9% |
| West Dunbartonshire | £1,681.53 | +7.8% |
| Clackmannanshire | £1,683.67 | +5.6% |
Discounts and reductions
- Living alone: 25% off — a Band B bill in Perth & Kinross drops from £1,301.88 to £976.41.
- Council Tax Reduction: Perth & Kinross 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.
Perth & Kinross's 8.9% 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.
How Perth and Kinross phased in its empty homes surcharge
Perth and Kinross was one of the councils that raised the charge on long-term empty homes step by step. When Scottish councils gained the power in 2014, it started at the standard 100% charge for homes empty 12 months or more. It moved to 130% in April 2015, 150% in April 2016 and the full 200% in April 2017. The same steps applied to empty homes that were furnished and to those that were not. On a Band D home in 2026/27 the 200% rate means £3,347.68 instead of £1,673.84.
Second homes followed a different path. From April 2017 they paid the standard rate with no discount and no surcharge. From 1 April 2024 the council doubled the charge to 200% for every second home in the area. Job-related homes and purpose-built holiday homes that cannot be lived in all year must get a 50% discount by law. The surcharges and discounts never apply to water and waste water.
| From | Empty 12 months or more | Band D equivalent at 2026/27 rates |
|---|---|---|
| 1 April 2014 | 100% | £1,673.84 |
| 1 April 2015 | 130% | £2,175.99 |
| 1 April 2016 | 150% | £2,510.76 |
| 1 April 2017 onwards | 200% | £3,347.68 |
Before the surcharge: what an empty home pays first
The council set up its Empty Homes Initiative in 2012, and its Vacant Property Team offers advice and grants to owners who want to bring a home back into use. Questions about bills go to the Local Taxes team at Pullar House, 35 Kinnoull Street, Perth, on 01738 477430. You must keep paying the bill as issued until a discount is awarded.
- Empty and unfurnished: exempt for up to 6 months, as long as the last period of occupation lasted at least 3 months. The exemption also covers water and waste water.
- Empty and unfurnished, months 7 to 12: 10% discount on council tax.
- Empty but furnished, and not a second home: 10% discount for up to 12 months.
- Actively marketed for sale or let: the 10% discount continues for up to 24 months from when the home was last lived in, instead of the 200% charge starting at 12 months.
- White goods and fitted items such as built-in wardrobes do not count as furniture. Any other movable item makes the home furnished.
The 8.9% rise in Perth and Kinross
Band D rose 8.9% from £1,537.04 to £1,673.84. Second-home numbers are falling. National Records of Scotland counted 987 in September 2025, down from 1,202 in 2023, before the 200% charge began. Long-term empty homes numbered 1,479 (1.9% of dwellings).
From April 2026 Scottish councils can set second-home and empty-home premiums above or below a new national default of 100%, so check each year's bill for the rate that applies. Perth and Kinross collects well: it took 97.3% of 2024-25 bills in the year, above the Scottish average of 95.5%.
Frequently asked questions
How much is Band D council tax in Perth & Kinross?
£1,673.84 a year in 2026/27, or £167.38 a month over 10 instalments. Water and sewerage charges from Scottish Water are billed on top.
What council tax band are most homes in Perth & Kinross?
Band B: 14,442 of 74,902 homes (19%). A Band B bill is £1,301.88 in 2026/27.
How much has Perth & Kinross council tax gone up?
8.9% this year, from £1,537.04 to £1,673.84 at Band D. Since 2016/17 it has risen 45%.
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.
How much council tax does an empty home pay in Perth and Kinross?
Nothing for up to 6 months if unfurnished, then 10% off until 12 months. After that the charge is 200%, or £3,347.68 at Band D in 2026/27, unless the home is being actively marketed, which keeps the 10% discount for up to 24 months.
When did Perth and Kinross start doubling council tax on second homes?
On 1 April 2024. Before that, from April 2017, second homes paid the standard rate with no discount.
Do furnished empty homes in Perth and Kinross get a discount?
Yes, 10% for up to 12 months if the home is not a second home. After 12 months the 200% charge applies.
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)
- Perth & Kinross Council – Unoccupied property reductions and surcharges
- Perth & Kinross Council – Unoccupied and unfurnished dwellings
- Perth & Kinross Council – Unoccupied and furnished dwellings
- Perth & Kinross Council – Second homes, holiday homes and job-related dwellings
- Scottish Government: Local government finance circular 6/2026 – council tax on second and long-term empty homes
- National Records of Scotland: Households and Dwellings in Scotland, 2025 (tables 5 and 6c)
- Scottish Government: Council Tax Collection Statistics, 2024-25