Scotland plans tax on homes over US$1.35mil


A report by property company Savills published last year said there were 11,330 homes valued above £1mil in Scotland, or 0.4% of the market. — Bloomberg

EDINBURGH: The Scottish government plans to introduce two new council tax bands by 2028 for the most expensive properties while raising the threshold at which lower earners pay income tax.

Higher local rates will be paid on homes worth more than £1mil (US$1.35mil) based on an up-to-date valuation, Finance Secretary Shona Robison told the Scottish Parliament in Edinburgh.

“The move is intended to bring greater fairness and increased revenue to councils.”

The UK government has also been looking into how it can adjust the tax system so that people in the most expensive properties pay more.

As many as 200,000 homes, mainly in London and south-east England, face being hit by a tax targeting properties worth more than £2mil, the head of the body responsible for valuing homes told a UK Parliament committee on Tuesday.

Robison unveiled the new council tax bands as she presented her £68bil budget for the next financial year ahead of the Scottish parliamentary election in May.

A report by property company Savills published last year said there were 11,330 homes valued above £1mil in Scotland, or 0.4% of the market. 

Meanwhile, thresholds for lower and intermediate-income taxpayers will increase, meaning people need to earn more before they hit those levels.

Scotland has different income tax rates after the devolved administration in Edinburgh used its powers to raise money independently from the United Kingdom. — Bloomberg

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