South Ayrshire Council Tax 2026/27
Band D council tax in South Ayrshire is £1,694.96 for 2026/27, up 8% (£125.55) on last year. That is £41.52 above the Scotland average of £1,653.44 — the 21st lowest of 32 councils. Most homes here are in Band B (23%), so the average bill per home is about £1,823.
Updated 2026-10-03 · Scottish council · Official Scotland government statistics
South Ayrshire council tax bands 2026/27
| Band | Property value (1991) | Annual | 10 instalments | 12 instalments | Living alone (−25%) | Homes |
|---|---|---|---|---|---|---|
| A | Up to £27,000 | £1,129.97 | £113.00 | £94.16 | £847.48 | 6,684 |
| B | £27,001 to £35,000 | £1,318.30 | £131.83 | £109.86 | £988.73 | 12,512 |
| C | £35,001 to £45,000 | £1,506.63 | £150.66 | £125.55 | £1,129.97 | 8,857 |
| D | £45,001 to £58,000 | £1,694.96 | £169.50 | £141.25 | £1,271.22 | 8,564 |
| E | £58,001 to £80,000 | £2,226.99 | £222.70 | £185.58 | £1,670.24 | 9,757 |
| F | £80,001 to £106,000 | £2,754.31 | £275.43 | £229.53 | £2,065.73 | 5,378 |
| G | £106,001 to £212,000 | £3,319.30 | £331.93 | £276.61 | £2,489.47 | 3,477 |
| H | More than £212,000 | £4,152.65 | £415.27 | £346.05 | £3,114.49 | 301 |
- South Ayrshire
- Scotland average
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South Ayrshire council tax history
Band D in South Ayrshire has risen from £1,153.95 in 2016/17 to £1,694.96 in 2026/27 — 47% in 10 years. Over the last five years it rose 26.0%, the 21st biggest increase of 32 councils in Scotland.
- South Ayrshire Band D
| Year | Band D | Change | Band B |
|---|---|---|---|
| 2026/27 | £1,694.96 | +8.0% | £1,318.30 |
| 2025/26 | £1,569.41 | +8.0% | £1,220.65 |
| 2024/25 | £1,453.16 | +0.0% | £1,130.24 |
| 2023/24 | £1,453.16 | +5.0% | £1,130.24 |
| 2022/23 | £1,383.96 | +2.9% | £1,076.41 |
| 2021/22 | £1,344.96 | +0.0% | £1,046.08 |
| 2020/21 | £1,344.96 | +4.8% | £1,046.08 |
| 2019/20 | £1,282.87 | +4.8% | £997.79 |
| 2018/19 | £1,224.23 | +3.0% | £952.18 |
| 2017/18 | £1,188.57 | +3.0% | £924.44 |
| 2016/17 | £1,153.95 | – | £897.52 |
Homes by council tax band in South Ayrshire
South Ayrshire has 55,530 homes on the valuation list (chargeable dwellings, September 2025). 35% are in Bands A or B. The most common band is B, which costs £1,318.30 a year (£131.83 a month over 10 instalments).
South Ayrshire compared with Scotland
South Ayrshire is the 21st cheapest of 32 councils in Scotland, where the average Band D across councils is £1,661.92 (£33.04 less than here). Cheapest: South Lanarkshire (£1,468.47); most expensive: Midlothian (£1,816.16).
| Council | Band D 2026/27 | Change |
|---|---|---|
| North Ayrshire | £1,685.84 | +8.5% |
| Aberdeenshire | £1,686.04 | +10% |
| Renfrewshire | £1,690.56 | +7.5% |
| South Ayrshire | £1,694.96 | +8% |
| East Lothian | £1,697.62 | +7.5% |
| Glasgow City | £1,706.00 | +5.9% |
| Falkirk | £1,715.09 | +8.8% |
Discounts and reductions
- Living alone: 25% off — a Band B bill in South Ayrshire drops from £1,318.30 to £988.73.
- Council Tax Reduction: South 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.
South Ayrshire's 8% 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.
South Ayrshire's 2026/27 budget and the 8% rise
South Ayrshire fixed its 2026/27 council tax rise a year in advance. Councillors agreed the 8% increase when they set the 2025/26 budget, and confirmed it at the meeting on 5 March 2026 that balanced the General Services revenue budget. Band D went from £1,569.41 to £1,694.96, or £10.46 a month more over a full year.
To close the remaining gap, councillors accepted £2.728 million of savings for 2026/27. Those decisions also save £0.483 million in 2027/28. They added £1.59 million, from recurring money and a one-off use of reserves, to the Health and Social Care Partnership. That brings the council's extra funding for the partnership, on top of the Scottish Government settlement, to around £2 million. The capital investment budget and fees and charges were agreed earlier, on 19 February 2026.
Second homes and empty homes in South Ayrshire
Since 1 April 2024, second homes in South Ayrshire pay double council tax: £3,389.92 at Band D. Water and waste water stay at the standard rate. Long-term empty homes have a 100% levy after 12 months. The levy is delayed to 2 years if the home is being marketed, being repaired to a habitable standard, or the owner is working with the council's Empty Homes Officer.
The council can also choose not to apply the second-home increase, for up to 12 months, in four cases: a home bought less than 6 months ago that is being renovated, a home being marketed or repaired for sale or let, an owner working with the Empty Homes Officer, or exceptional circumstances outside the owner's control (reviewed each year). Second homes here rose from 453 in 2024 to 493 in September 2025, 0.9% of dwellings. There were 933 long-term empty homes.
- Bought a home already empty for over 12 months? The empty period counts from when it was last lived in, whoever owned it. You can apply for 50% off for 6 months, then 10% off for 6 months, before the levy starts.
- Landlords between tenants: an unfurnished let is exempt for 6 months, then gets 10% off for 6 months. A furnished let gets 10% off for up to 12 months.
- A home lived in for less than 3 months still counts as unoccupied when the 12-month period is worked out.
- A home empty for more than 2 years gets no relief from the levy, even if it is now on the market.
Getting help with an empty home or your band
If you start marketing an empty home for sale or rent within its first year, you can apply for relief from the levy straight away rather than waiting. Once you send proof, the account shows a 10% discount for as long as the home stays on the market, up to 2 years from when it was last lived in. The council's Empty Homes Officer can be reached on 01292 616014 or at emptyhomes@south-ayrshire.gov.uk. To dispute your band, lodge a proposal with the Assessor at the Ayrshire Valuation Joint Board within the time limits. In 2024-25 South Ayrshire collected 95.2% of bills in the year.
Frequently asked questions
How much is Band D council tax in South Ayrshire?
£1,694.96 a year in 2026/27, or £169.50 a month over 10 instalments. Water and sewerage charges from Scottish Water are billed on top.
What council tax band are most homes in South Ayrshire?
Band B: 12,512 of 55,530 homes (23%). A Band B bill is £1,318.30 in 2026/27.
How much has South Ayrshire council tax gone up?
8% this year, from £1,569.41 to £1,694.96 at Band D. Since 2016/17 it has risen 47%.
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.
Why did South Ayrshire council tax go up 8% in 2026/27?
The rise was agreed a year earlier, alongside the 2025/26 budget. The 2026/27 budget also needed £2.728 million of savings and added £1.59 million for health and social care.
How long before the empty homes levy applies in South Ayrshire?
After 12 months empty, or after 2 years if the home is being marketed, renovated or brought back into use with the Empty Homes Officer.
Can a second home avoid the double charge in South Ayrshire?
For up to 12 months, if it was recently bought and is being renovated, is being marketed or repaired for sale or let, the owner is working with the Empty Homes Officer, or exceptional circumstances apply.
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)
- South Ayrshire Council – Council agrees 2026/27 Budget
- South Ayrshire Council – Second Homes and Empty Property Charges
- South Ayrshire Council – Council Tax bands and charges
- National Records of Scotland: Households and Dwellings in Scotland, 2025 (tables 5 and 6c)
- Scottish Government: Council Tax Collection Statistics, 2024-25