If you live alone, Scottish Borders Council Tax is not calculated by the number of adults in the property — it’s based on your property’s valuation band. Council Tax is charged as a proportion of the Band D amount, using a multiplier.
| Item | Current figure / rule |
|---|---|
| How it’s calculated | Based on the property’s valuation band; Council Tax is a proportion of the Band D charge |
| Band D charge (2026-27) | £1,618.52 |
| Band basis | Property value on the open market as at 1 April 1991 |
If you’re asking about help because you live alone on a low income, Council Tax Reduction may still be available, but it depends on your income, savings and household circumstances.