From the Scottish Government today:
Views are being sought on plans to introduce two new council tax bands for properties worth more than £1 million and £2 million respectively to help fund local public services across Scotland.
A public consultation seeks responses on possible increases of around £720 and £3,600 above the current highest Band H council tax charges.
The final proposed rates for new Band I and Band J properties – expected to apply to fewer than 1% of properties – will be laid in Parliament for MSPs’ consideration following analysis of consultation responses and engagement with local government. Existing council tax protections, such as discounts, exemptions and the Council Tax Reduction Scheme, will continue to apply across all bands.
Full text at: https://www.gov.scot/news/mansion-tax-rates-consultation/
As expected in a story that has the potential for attacks on the SNP, BBC Scotland has already covered it and included these claims, unchecked against any evidence:
However, Scottish Conservative finance spokesperson Craig Hoy said the mansion tax could put people off buying in Scotland.
He added: “In targeting a small minority of properties, the revenues these new bands would bring in won’t touch the sides, and that’s before the administrative costs are factored in.”
Is there any evidence for the first claim? Has Scotland’s more progressive taxation so far put people of coming to live in Scotland?
No – Higher taxes aren’t causing an exodus—net migration remains positive, buoyed by Scotland’s quality of life, lower housing costs, lower crime, better NHS and ‘post-pandemic appeal‘. Net migration increased post-devolution, from near-zero (2011-2017) to +8,000 annually by 2021-22. Net income inflow to Scotland rose from -£60m (pre-2018) to +£200m (2021-22), driven by pandemic-era moves to affordable/rural areas.
And, the second? Has Scotland’s more progressive taxation so far raised little additional revenue?
Yes – this from Audit Scotland published on 13 November 2025:
Altogether, the net benefit to Scottish Budgets since the introduction of devolved taxes in 2015/16 is around £4.1 billion.
https://audit.scot/publications/financial-sustainability-and-taxes
Finally, are more progressive taxes supported by the people of Scotland? BBC Scotland has nothing to say on this but:
As was the case in 2023, respondents in 2025 continued to prefer increasing taxes and spending (45%) or keeping tax and spending at the same level (39%), with a smaller proportion preferring a reduction in taxes and spending (12%).
So, 84% happy with at least current SNP position?
Source: https://www.gov.scot/publications/scottish-social-attitudes-survey-2025-core-module/
Is there an electoral risk for the SNP in this?
No, most mansion-owners are known to be safe Labour voters these days.
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Cue BBC ‘Scotland’ evidence that all ‘mansions’ are owned by elderly women whose only source of income is the state pension. These ‘mansions’ were the family homes in which they raised their children and it will ‘break their hearts’ to have to consider selling their ‘mansions’.
Personally, I think there should be a revaluation of all properties in Scotland, with updates every year, there should be enough bands of equal size to cover every property in Scotland, the increase in tariff from band to band should be the same in every case, so that the tax becomes genuinely progressive.
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