Some Scottish households could face council tax bills of as much as £7,650 under plans for new bands on higher value properties, according to the Scottish Conservatives.
The party has attacked proposals contained in John Swinney’s Programme for Government for 2026 to 2027, which includes legislation to introduce new council tax bands on higher value homes by 1 April 2028.
A Council Tax (Scotland) Bill is included in the government’s legislative programme, opening the way for changes to the current banding system.
The Conservatives claim some households could ultimately face annual bills of £7,650 if the proposals are approved by the Scottish Parliament.
They also point to the Scottish Government’s consultation on adding two council tax bands, which they say indicated the change would raise around £16 million in additional revenue.
A separate consultation examining the possibility of a wider revaluation of council tax properties has added to the political argument over the future of the system.
Scottish Conservative finance spokesman Craig Hoy argues that households are already paying more while seeing pressure on local services and says further increases would be difficult to justify.
He also claims the proposed changes could have consequences for Scotland’s housing market and investment.
Craig Hoy said:
“The SNP are clearly hellbent on pressing ahead with these punitive measures that will deliver eye-watering increases in council tax bills for many Scots.
“Their plans for hiking council tax simply do not stand up to scrutiny.
“Even their own consultation plans revealed the tiny amount it will raise for our struggling public services.
“And the nationalists could go even further.
“They are looking into revaluing all council tax bands meaning higher bills could be on the way for all taxpayers.
“Introducing new taxes is the nationalists’ only answer to try and plug the £5billion gap they have created in Scotland’s finances.
“Hard-pressed Scots have had enough of always paying more but getting less in return when it comes to local services.
“Swinney needs to ditch these performative proposals and instead focus on finally delivering a fair funding deal for cash-strapped councils, by cutting his ballooning benefits bill.
“These plans could also do lasting damage to the housing market and put off people from investing in Scotland, which would be a hammer blow for Scotland’s economy which is already stagnating under the SNP’s high-tax policies.”
The political battle over council tax is now likely to intensify as the proposed legislation makes its way towards Holyrood and ministers set out more detail on exactly which properties would be affected and what their owners could ultimately be asked to pay.
