Scottish Borders Council Tax 2026/27
Band D council tax in Scottish Borders is £1,618.52 for 2026/27, up 8.5% (£126.80) on last year. That is £34.92 below the Scotland average of £1,653.44 — the 8th lowest of 32 councils. Most homes here are in Band A (27%), so the average bill per home is about £1,665.
Updated 2026-10-03 · Scottish council · Official Scotland government statistics
Scottish Borders council tax bands 2026/27
| Band | Property value (1991) | Annual | 10 instalments | 12 instalments | Living alone (−25%) | Homes |
|---|---|---|---|---|---|---|
| A | Up to £27,000 | £1,079.01 | £107.90 | £89.92 | £809.26 | 15,664 |
| B | £27,001 to £35,000 | £1,258.85 | £125.88 | £104.90 | £944.14 | 12,387 |
| C | £35,001 to £45,000 | £1,438.68 | £143.87 | £119.89 | £1,079.01 | 7,235 |
| D | £45,001 to £58,000 | £1,618.52 | £161.85 | £134.88 | £1,213.89 | 6,215 |
| E | £58,001 to £80,000 | £2,126.56 | £212.66 | £177.21 | £1,594.92 | 6,504 |
| F | £80,001 to £106,000 | £2,630.10 | £263.01 | £219.17 | £1,972.57 | 5,033 |
| G | £106,001 to £212,000 | £3,169.60 | £316.96 | £264.13 | £2,377.20 | 4,734 |
| H | More than £212,000 | £3,965.37 | £396.54 | £330.45 | £2,974.03 | 493 |
- Scottish Borders
- Scotland average
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Scottish Borders council tax history
Band D in Scottish Borders has risen from £1,084.00 in 2016/17 to £1,618.52 in 2026/27 — 49% in 10 years. Over the last five years it rose 29.1%, the 12th biggest increase of 32 councils in Scotland.
- Scottish Borders Band D
| Year | Band D | Change | Band A |
|---|---|---|---|
| 2026/27 | £1,618.52 | +8.5% | £1,079.01 |
| 2025/26 | £1,491.72 | +10.0% | £994.48 |
| 2024/25 | £1,356.11 | +0.0% | £904.07 |
| 2023/24 | £1,356.11 | +5.0% | £904.07 |
| 2022/23 | £1,291.53 | +3.0% | £861.02 |
| 2021/22 | £1,253.91 | +0.0% | £835.94 |
| 2020/21 | £1,253.91 | +4.8% | £835.94 |
| 2019/20 | £1,196.02 | +4.0% | £797.35 |
| 2018/19 | £1,150.02 | +3.0% | £766.68 |
| 2017/18 | £1,116.52 | +3.0% | £744.35 |
| 2016/17 | £1,084.00 | – | £722.67 |
Homes by council tax band in Scottish Borders
Scottish Borders has 58,265 homes on the valuation list (chargeable dwellings, September 2025). 48% are in Bands A or B. The most common band is A, which costs £1,079.01 a year (£107.90 a month over 10 instalments).
Scottish Borders compared with Scotland
Scottish Borders is the 8th cheapest of 32 councils in Scotland, where the average Band D across councils is £1,661.92 (£43.40 more than here). Cheapest: South Lanarkshire (£1,468.47); most expensive: Midlothian (£1,816.16).
| Council | Band D 2026/27 | Change |
|---|---|---|
| Fife | £1,573.70 | +5% |
| Dumfries & Galloway | £1,578.65 | +8.5% |
| Angus | £1,598.65 | +9.4% |
| Scottish Borders | £1,618.52 | +8.5% |
| East Renfrewshire | £1,620.15 | +6% |
| City of Edinburgh | £1,626.05 | +4% |
| West Lothian | £1,627.59 | +7.4% |
Discounts and reductions
- Living alone: 25% off — a Band A bill in Scottish Borders drops from £1,079.01 to £809.26.
- Council Tax Reduction: Scottish Borders 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.
Scottish Borders'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.
225% on second homes and 300% on empty homes from April 2026
The Scottish Borders charges well above the Scottish default premium in 2026/27. From 1 April 2026, second homes pay 225% council tax and homes empty for 12 months or more pay 300%. This uses new Scottish Government rules, in force from 1 April 2026, that remove the old 100% cap on premiums. The council says the change should help meet housing needs across the Borders. Water and sewerage charges stay at the normal rate.
The Borders had 866 second homes in September 2025 (1.4% of dwellings), down from 1,037 in 2023. It also had 1,490 long-term empty homes. At 2.5% of dwellings, that is one of the highest rates on the mainland.
| Property | Charge 2026/27 | Band C | Band D |
|---|---|---|---|
| Occupied home | 100% | £1,438.68 | £1,618.52 |
| Second home | 225% | £3,237.04 | £3,641.67 |
| Empty 12 months or more | 300% | £4,316.05 | £4,855.56 |
When the empty homes premium can be delayed
- A home actively marketed for sale or rent keeps a legal discount for up to 24 months after it was last lived in.
- A new owner doing repairs or renovation can get a discount for the first 6 months of ownership.
- Since 1 April 2025, the council can delay the premium by up to 12 months if the owner agrees with the Empty Homes Officer to re-occupy, sell or renovate without needing planning permission.
- The delay can be up to 24 months where renovation needs planning permission or a building warrant. Legal problems that stop a sale or occupation are also considered.
- If you buy or move into a home that has already been empty for 12 months, you may have to pay the premium straight away.
The 8.5% council tax rise
Councillors agreed the 2026/27 budget on 19 February 2026 with an 8.5% rise. Band D went from £1,491.72 to £1,618.52, about £2.44 a week. The council says its council tax remains one of the lowest in mainland Scotland. The budget promises no cuts to waste services, care packages, teacher numbers or grants to local festivals. It includes £10 million for bus services, more than £33 million for developments at Tweedbank and Hawick (including about 400 homes at Tweedbank), and a new Hawick High School.
Council tax is normally paid in 10 monthly instalments of at least £5, due on the 1st from April to January. Paying by Direct Debit gives extra date options. You can sign up for text and email payment reminders. In 2024-25 the council collected 96.1% of bills in the year.
Frequently asked questions
How much is Band D council tax in Scottish Borders?
£1,618.52 a year in 2026/27, or £161.85 a month over 10 instalments. Water and sewerage charges from Scottish Water are billed on top.
What council tax band are most homes in Scottish Borders?
Band A: 15,664 of 58,265 homes (27%). A Band A bill is £1,079.01 in 2026/27.
How much has Scottish Borders council tax gone up?
8.5% this year, from £1,491.72 to £1,618.52 at Band D. Since 2016/17 it has risen 49%.
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 a second home pay in the Scottish Borders?
225% from 1 April 2026. A Band D second home pays £3,641.67 in 2026/27, plus water and sewerage at the normal rate.
Can Scottish councils charge more than double on empty homes now?
Yes. From 1 April 2026 there is no national cap. The default premium is 100%, but each council can set its own. The Scottish Borders charges 300% on homes empty for a year or more.
What is the minimum council tax instalment in the Borders?
£5. Bills are usually split into 10 monthly payments due on the 1st from April to January.
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)
- Scottish Borders Council – Council Tax charges for second homes
- Scottish Borders Council – Long term empty properties
- Scottish Borders Council – 2026-27 Budget agreed at Council
- Scottish Borders Council – Council Tax payment instalments
- 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