Scottish business rates are higher, council tax rates are lower
Scotland raises lower council tax revenues per head than the UK average due to successive council tax freezes, as discussed in more detail here.
Revenues raised from business rates (non-domestic rates) in Scotland are consistently slightly higher per head than the UK average. Scotland taxes larger properties more heavily: properties with a rateable value above £100,000 pay the Higher Property Rate and account for over 70% of Scotland's rateable base. That said, the rate differential is modest, so most of the per-head gap reflects the composition of Scotland's property base and, since 2022-23, England's retail, hospitality and leisure relief (which Scotland has not matched).