By the CouncilData research team. Where this guide cites a figure, it comes from our verified dataset of all 350 UK councils — every record source-linked and dated.
A Scottish council tax bill is really two bills stapled together: the council's own charge, and water and sewerage charges set by Scottish Water. Councils collect both in one payment — which is administratively neat and statistically messy.
Two charges, two setters
The council sets its council tax per band the way English and Welsh councils do (with Scotland's higher E–H multipliers since 2017). Scottish Water separately sets water supply and waste-water charges, also banded A–H. Your bill adds them together, and many councils' websites quote the combined figure.
Why comparisons go wrong
Combined figures make Scotland look more expensive than it is when set against English councils, whose water is billed separately by private water companies. Any UK-wide table that does not strip Scottish water out is comparing apples with oranges. CouncilData isolates the council tax element on every Scottish council page — it is one of the checks in our verification methodology — and the rankings carry an explicit note about cross-border comparability.
Checking your own figures
Use the band checker for your council's council-tax-only figure, then add Scottish Water's published charges for your band for the true bill. If you live alone, the 25% single person discount applies to the council tax element, and reduced discounts apply to the water element.
All 32 Scottish councils in the dataset are recorded council-tax-only — water and sewerage stripped out — so they can be compared like-for-like with England and Wales.
Scotland has 20,927 second homes on official September 2025 counts, and councils there can charge premiums of up to 500%.
Figures computed from the CouncilData verified dataset (2026/27) and official OGL statistical releases; regenerated with every data refresh.
How many second homes are there in Scotland?+
20,927 as at September 2025, on the Scottish Government's official count — recorded per council, alongside empty-property numbers, on CouncilData's empty homes page.
Why is my Scottish council tax bill higher than the council's advertised figure?+
Because the bill includes Scottish Water's water and waste-water charges, which councils collect on Scottish Water's behalf. The council tax element and the water charges are set by different bodies.
Are CouncilData's Scottish figures with or without water?+
Without. We isolate the council tax element so Scottish councils can be compared like for like — every Scottish council page carries a note saying so.
Can I get a discount on the water charges?+
Partially. Single-occupier and some other council tax discounts apply at reduced rates to water charges, and low-income households can get a partial reduction — but full council tax reduction does not eliminate water charges.