The council tax bill is a form of local taxation that residents pay to their local council. It is based on the value of the property you live in and the council tax band it falls under. This tax helps fund local services such as education, social care, waste collection, and road maintenance.
In addition to funding local services, the council tax bill in Scotland also includes water and sewerage charges for properties that are serviced by mains water and/or waste. This means that a portion of your overall council tax bill goes towards covering the cost of providing clean water and managing sewerage services in your area - this will be itemised on your bill, properties that are not serviced by mains water and/or waste will not show a charge.
Water and sewerage charges are typically managed by the local water authority or water company, but in Scotland, these charges are collected alongside council tax by local councils. This consolidated billing system simplifies the process for residents, as they receive one bill covering both council tax and water/sewerage charges.
The inclusion of water and sewerage charges in the council tax bill ensures that these essential services are funded fairly and efficiently, contributing to the maintenance of public health and infrastructure in Scotland.
The Council sets the Band D level Council Tax at their budget meeting in February proceeding the new financial year. The charges for Bands A to H are then calculated as ratios of the Band D rate as prescribed by .
The tables below show the various sections of the Council Tax bill by band and compares the 2026/2027 charge to the 2025/2026 charge showing the changes in both percentage terms and by value.
- Section A relates to the level of Council Tax as set by the Council for the year
- Section B relates to the rate Scottish Water have mandated the Council to bill on their behalf for Water Charges, see below for more information
- Section C relates to the rate Scottish Water have mandated the Council to bill on their behalf for Sewerage Charges, see below for more information
- The Total section shows the total payable by year assuming that the property is on the mains Water and Sewerage network.
Section A - Council Tax
| Band | Ratio | 2026/2027 Charges | 2025/2026 Charges | Increase (£) | Increase (%) |
|---|---|---|---|---|---|
| A | 240/360 | 1188.89 | 1083.76 | 105.13 | 9.70% |
| B | 280/360 | 1387.03 | 1264.39 | 122.64 | 9.70% |
| C | 320/360 | 1585.18 | 1445.01 | 140.17 | 9.70% |
| D | 360/360 | 1783.33 | 1625.64 | 157.69 | 9.70% |
| E | 473/360 | 2343.10 | 2135.91 | 207.19 | 9.70% |
| F | 585/360 | 2897.91 | 2641.67 | 256.24 | 9.70% |
| G | 705/360 | 3492.35 | 3183.55 | 308.80 | 9.70% |
| H | 882/360 | 4369.16 | 3982.82 | 386.34 | 9.70% |
Section B - Water charge
| Band | 2026/2027 Charges | 2025/2026 Charges | Increase (£) |
|---|---|---|---|
| A | 201.30 | 185.28 | 16.02 |
| B | 234.85 | 216.16 | 18.69 |
| C | 268.40 | 247.04 | 21.36 |
| D | 301.95 | 277.92 | 24.03 |
| E | 369.05 | 339.68 | 29.37 |
| F | 436.15 | 401.44 | 34.71 |
| G | 503.25 | 463.20 | 40.05 |
| H | 603.90 | 555.84 | 48.06 |
Section C - Sewerage charge
| Band | 2026/2027 Charges | 2025/2026 Charges | Increase (£) |
|---|---|---|---|
| A | 233.58 | 214.98 | 18.60 |
| B | 272.51 | 250.81 | 21.70 |
| C | 311.44 | 286.64 | 24.80 |
| D | 350.37 | 322.47 | 27.90 |
| E | 428.23 | 394.13 | 34.10 |
| F | 506.09 | 465.79 | 40.30 |
| G | 583.95 | 537.45 | 46.50 |
| H | 700.74 | 644.94 | 55.80 |
Section D - Total payable
This is the total charge on your council tax bill, consisting of charges for council tax, water and sewerage
| Band | 2026/2027 Charges | 2025/2026 Charges | ±õ²Ô³¦°ù±ð²¹²õ±ð(£) |
|---|---|---|---|
| A | 1623.77 | 1484.02 | 139.75 |
| B | 1894.39 | 1731.36 | 163.03 |
| C | 2165.02 | 1978.69 | 186.33 |
| D | 2435.65 | 2226.03 | 209.62 |
| E | 3140.38 | 2869.72 | 270.66 |
| F | 3840.15 | 3508.90 | 331.25 |
| G | 4579.55 | 4184.20 | 395.35 |
| H | 5673.80 | 5183.60 | 490.20 |
If you have an enquiry in relation to your 2026/2027 bill please contact us on 01546 605511 or email ctax1@argyll-bute.gov.uk and we will do our best to help.
