We're late to this party since the closing date for consultation comments was 24 August. Notwithstanding, here is a link to the Scot Gov consultation paper on the proposals to create two new High-Value Property Council Tax Bands for residential properties valued between £1m and £2m (Band I) and over £2m (Band J): https://www.gov.scot/publications/consultation-council-tax-high-value-property-bands-mansion-tax/pages/2/
Our thanks to the Grange Association for the pointer here.