Highland council tax 2026/27
Band D council tax in Highland is £1,633.99 a year for 2026/27, plus £652.32 for water and sewerage. That's up 7.0% on 2025/26 and £19 less than the Scotland average. Most homes here are in band C: 20% of them.
Band D, 2026/27, with water and sewerage
£2,286.31 a year
- Council
- The Highland Council
- Type
- Scottish council
- Nation
- Scotland
- Rank
- the 12th cheapest of 32 councils in Scotland
- Scotland average
- £1,653.44 Band D
- Figures
- 2026/27, checked 27 October 2026
Highland council tax bands 2026/27
Council tax plus Scottish Water's water and sewerage charges, which the council collects on the same bill. Scottish councils collect in 10 monthly payments (May to February) unless you agree 12.
| Band | Council tax | Water and sewerage | Total a year | Monthly, 10 |
|---|---|---|---|---|
| Band A | £1,089.33 | £434.88 | £1,524.21 | £152.42 |
| Band B | £1,270.88 | £507.36 | £1,778.24 | £177.82 |
| Band C | £1,452.44 | £579.84 | £2,032.28 | £203.23 |
| Band D | £1,633.99 | £652.32 | £2,286.31 | £228.63 |
| Band E | £2,146.88 | £797.28 | £2,944.16 | £294.42 |
| Band F | £2,655.23 | £942.24 | £3,597.47 | £359.75 |
| Band G | £3,199.90 | £1,087.20 | £4,287.10 | £428.71 |
| Band H | £4,003.28 | £1,304.64 | £5,307.92 | £530.79 |
Council tax bands as published by the Scottish Government; water and sewerage charges set by Scottish Water and the same across Scotland. Monthly figures divide the year equally; the first payment can differ by a few pence.
Where your council tax goes
In Scotland the council keeps the whole council tax; police and fire are funded nationally. Water and sewerage (£652.32 at Band D) go to Scottish Water.
Homes in each band
34% of the 121,658 homes in Highland are in band A or B, and 13% are in band F or above.
Scottish Government, dwellings by council tax band, 1 September 2025. Counts are rounded.
Discounts and premiums in Highland
Everyone in Scotland gets the national discounts: 25% off if you live alone, nothing to pay for all-student homes, and one band lower if your home has been adapted for a disabled person. How discounts work. Highland also sets its own rules on second and empty homes:
| Second homes | 200% premium: you pay 300% of the normal chargesince 1 April 2026 |
|---|---|
| Long-term empty homes | 150% premium after 1 year |
| Local discounts | Discretionary relief from the second home and long-term empty charges on application |
Source: The Highland Council website, checked 27 October 2026.
On a low income? Scotland has a national Council Tax Reduction scheme, run by each council. Highland Council Tax Reduction.
Band D in Highland over the years
Show the figures
| Year | Band D |
|---|---|
| 2026/27 | £1,633.99 |
| 2025/26 | £1,527.09 |
| 2024/25 | £1,427.19 |
| 2023/24 | £1,427.18 |
| 2022/23 | £1,372.29 |
| 2021/22 | £1,332.33 |
| 2020/21 | £1,332.33 |
| 2019/20 | £1,270.83 |
| 2018/19 | £1,233.82 |
| 2017/18 | £1,197.89 |
| 2016/17 | £1,163.00 |
| 2015/16 | £1,163.00 |
| 2014/15 | £1,163.00 |
| 2013/14 | £1,163.00 |
| 2012/13 | £1,163.00 |
| 2011/12 | £1,163.00 |
| 2010/11 | £1,163.00 |
| 2009/10 | £1,163.00 |
| 2008/09 | £1,163.00 |
| 2007/08 | £1,163.00 |
| 2006/07 | £1,135.00 |
| 2005/06 | £1,086.00 |
| 2004/05 | £1,039.00 |
| 2003/04 | £989.00 |
| 2002/03 | £939.00 |
| 2001/02 | £889.00 |
| 2000/01 | £839.00 |
| 1999/00 | £799.00 |
| 1998/99 | £776.47 |
| 1997/98 | £718.96 |
| 1996/97 | £658.50 |
Band D council tax, excluding water and sewerage. 1996/97 to 2026/27.
Nearby councils
| Council | Band D | Difference | Compare |
|---|---|---|---|
| Perth and Kinross | £1,673.84 | +£39.85 | Compare |
| Moray | £1,731.14 | +£97.15 | Compare |
| Argyll and Bute | £1,783.33 | +£149.34 | Compare |
| Aberdeenshire | £1,686.04 | +£52.05 | Compare |
Pay, check your band or apply for a discount
This site is independent. To pay, see your exact bill, tell the council you've moved or apply for a discount, use the council's own site.
Questions
How much is council tax in Highland?
In 2026/27 Band D is £1,633.99 a year in council tax, or £2,286.31 with Scottish Water's water and sewerage charges. Bands run from £1,089.33 (Band A) to £4,003.28 (Band H).
How much is Band C council tax a month in Highland?
Band C is £2,032.28 a year including water and sewerage: £203.23 a month over 10 payments or £169.36 over 12. Band C is the most common band here (20% of homes).
How much did Highland council tax go up?
Band D rose from £1,527.09 in 2025/26 to £1,633.99 in 2026/27, an increase of 7.0% (£106.90).
Does Highland charge extra council tax on second homes?
Yes. Highland charges a 200% premium on second homes in 2026/27, so the owner pays 300% of the normal charge.
Who do I pay council tax to in Highland?
You pay The Highland Council, which collects the whole bill. Use the council's own website to pay, check your bill or apply for discounts.
Sources
- Council Tax by band 2026-27 (Council Tax datasets, Scottish Government; from the Council Tax Assumptions 2026 statistical return), Scottish Government, published 31 March 2026, checked 27 October 2026
- Scottish Water: Unmetered Charges 2026-27, Scottish Water
- Council Tax: stock of properties, 2026 - CTSOP1.1: number of properties by Council Tax band, local authority and LSOA/MSOA at 31 March 2026 (geography = LAUA rows), Valuation Office Agency, checked 27 October 2026
- Council website (premiums and discounts), checked 27 October 2026
Contains public sector information licensed under the Open Government Licence v3.0. How we compile these figures.