COUNCIL TAX
SCOTLAND

 


 
 
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Council tax was introduced in Scotland in 1993 as a replacement for the community charge (widely known as the “poll tax"). Council tax in Scotland contributes about 20% of local government income with the majority of funding provided by central government. As in the rest of the UK it is a tax on domestic property where homes are allocated to valuation bands, as shown in table 1 below. The final column shows the council tax rates for each band in 2010 – 2011.

 

Table 1 Council Tax Bands in Scotland

Band      Valuation           Fractions (%) of Band D     2010-2011     

                                                                
    A   £27,000 and Below      6/9    (67%)                      £766

   B   £27,000 - £35,000       7/9    (78%)                        £894        
   C   £35,000 - £45,000       8/9    (89%)                       £1,021

   D   £45,000 - £58,000       9/9    (100%)                      £1,149

   E   £58,000 - £80,000       11/9   (122%)                     £1,404
  
   F    £80,000 - £106,000     13/9   (144%)                      £1,660

   G   £106,000 - £212,000    15/9   (167%)                      £1,915

   H   £212,000 and Over      18/9   (200%)                      £2,298 

 

 

 

 

 

 

 

 

 

 



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