Will the Scottish Government Revalue Properties for Council Tax?

11th August 2025

Council tax bands in Scotland are still based on property values from April 1991. Despite periodic rate adjustments, there has been no full revaluation of domestic properties in over 30 years.

The Scottish Government and COSLA set up a Joint Working Group in 2022 to explore council tax reform. In early 2025, the Government announced a programme of stakeholder engagement—covering potential revaluation, band restructuring, and other changes—due to commence by late summer 2025.

The Scottish Assessors Association (SAA) has published draft valuation notices and practice notes for a "Revaluation 2026" exercise. While these documents signal technical readiness, actual revaluation for council tax still requires primary legislation and confirmation of new bands and methodologies.

What Happens Next?
Legislation - The Scottish Parliament must pass laws empowering a revaluation, including rules on band thresholds and transitional arrangements.

Consultations - Feedback from councils, tax specialists, and the public during 2025 will shape the final design.

Timing - If approved, a formal revaluation could take effect in 2026 or 2027, resetting bands to reflect current property values.

Until the Parliament enacts these changes, council tax will remain tied to its 1991 valuation base, albeit with uprated rates and occasional rebates.