Council tax and water charges in Edinburgh and the Lothians
Money · 6 min read · Reviewed
Scottish council tax works differently from English council tax in two ways that both change the number, and a third that changes who pays for what.
The bill includes water and sewerage, which in England is a separate account with a separate company. The band multipliers above Band D were increased in 2017 and England's were not. And there is no police or fire precept, because both are funded nationally from the Scottish budget rather than through a local charge.
This guide sets out what each of the four councils charges, what is inside the number, and what to actually budget for.
What the four councils charge
Band D council tax for 2026/27, cheapest first. These figures are the council tax only — Scottish Water's charges are excluded so that one council's charge can be compared with another's.
Note how low these are against the English regions covered elsewhere on this site. Edinburgh's £1,626 sits roughly £1,090 below Bristol's Band D charge. Part of that is a long run of council tax freezes in Scotland and part is that police and fire are funded nationally rather than locally.
| Council area | Band D per year | Per month |
|---|---|---|
| City of Edinburgh | £1,626 | £136 |
| West Lothian | £1,628 | £136 |
| East Lothian | £1,698 | £142 |
| Midlothian | £1,816 | £151 |
The bill is not the charge
Scottish Water does not bill households directly. Its water and waste-water charges are collected by the council on the council tax bill, and at Band D they add roughly £652 a year. That is a substantial line and it is easy to miss when comparing a Scottish figure with an English one.
So Edinburgh's actual Band D bill is around £2,278 rather than £1,626. It is still well below every English authority covered on this site, but the gap is £436 narrower than the council tax figure alone suggests. Every page here that quotes a Scottish council tax figure says which basis it is on.
The single-person discount of 25% applies to the water charges as well as to the council tax, which is worth knowing — it makes the discount meaningfully larger in Scotland than in England.
The council tax figures on this site exclude water and sewerage so that councils can be compared with each other. Your actual bill will be roughly £652 a year higher at Band D. Budget for the bill, not the charge.
Why Scottish bands E to H cost more
In England every band is a fixed statutory fraction of Band D, running from six-ninths at Band A to eighteen-ninths at Band H. Scotland used the same ratios until 2017, when the multipliers for bands E to H were increased.
The practical effect is at the top. A Scottish Band H property pays 882/360 of the Band D charge — about 22.5% more than the English eighteen-ninths would give. Bands A to D are unchanged, so for most renters this makes no difference at all; for anyone in a large flat or house it makes a considerable one.
This is also why the band tables on this site use a separate set of ratios for Edinburgh. Applying the English ninths would understate every Scottish property above Band D.
Discounts and exemptions
The single-person discount is 25% and it applies to the water charges too. Full-time students are disregarded entirely, and a household of only students pays no council tax and no water charges — which in a city with two large universities is a substantial part of the rented stock.
Scotland runs its own Council Tax Reduction scheme, which replaced council tax benefit and is more generous than most English local schemes. Each of the four councils administers it, but the rules are set nationally rather than locally, so unlike England the scheme does not vary from one council area to the next.
The discounts most often missed
- Single-person discount: 25% off council tax and water, and you have to claim it
- Full-time students: disregarded for both charges, and an all-student household pays nothing
- Apprentices and people under 20 in full-time education: disregarded
- Severe mental impairment: disregarded, and very widely under-claimed
- Council Tax Reduction: means-tested and set nationally, so the rules are the same in all four councils
Common questions
Does council tax in Scotland include water?
Yes. Scottish Water's water and waste-water charges are collected on the council tax bill rather than billed separately, and at Band D they add roughly £652 a year. The council tax figures on this site exclude them so councils can be compared with each other, so your actual bill will be higher.
Which Lothian council has the lowest council tax?
The City of Edinburgh, at £1,626 at Band D for 2026/27, with West Lothian a couple of pounds behind at £1,628. Midlothian is the most expensive at £1,816. All four are well below every English authority covered on this site, even after adding water charges.
Are Scottish council tax bands the same as English ones?
The bands A to H are the same letters but the 1991 value ranges differ, and since 2017 the multipliers for bands E to H are higher in Scotland than in England. A Scottish Band H pays about 22.5% more relative to Band D than an English one. Bands A to D are unchanged.