Friday January 23rd 2026
Scottish Borders Council headquarters
Written by Local Democracy Reporter, Paul Kelly
Scottish Borders Council is supporting an increase in the number of Council Tax bands in a bid to shake-up the “outdated” levy, it has emerged.
There are eight main Council Tax bands (labelled A to H) in England, Scotland, and Wales, which are used to determine the amount of tax paid based on a property’s value as of April 1, 1991.
When Scottish Borders Council meets on Thursday, January 29, members will be asked to endorse a recommendation supporting a revalued 14-band system to “reduce abrupt jumps between bands and enhance equity”.
The recommendation forms part of the local authority’s response to a consultation on the ‘Future of Council Tax’ in Scotland issued jointly by the Scottish Government and COSLA, the voice of Local Government in Scotland.
The council’s response advocates for comprehensive reform of the Council Tax system, highlighting its “outdated nature and regressive impact due to reliance on 1991 property values”.
A report to full council states: “It recommends regular revaluations every seven years to ensure fairness and proportionality, with a preference for nationally set band thresholds to ensure consistency across the country, and limit strain on local capacity.
“The response emphasises the need to expand the Council Tax Reduction (CTR) scheme to safeguard pensioners, disabled people, households with children, and those experiencing financial hardship.
“It calls for more flexible and dynamic eligibility criteria, particularly for households facing short-term employment changes, and recommends a gradual withdrawal of support as incomes rise.
“The response also notes the need to ensure that reform does not have disproportionately detrimental effects on cash poor households, particularly those on fixed incomes, given the demography of the Borders.”
The response also notes the cumulative impact of Council Tax freezes and caps on local authority finances.
The report also notes concern that any proposed changes would not be implemented until 2030.
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