Council Tax

Council Tax is set for 8 different bands – A - H, dependent upon the value of your property, which is set by the Assessor. The Council Tax for 2014-15 is calculated initially on the basis of a Band D property, and fractions are used to calculate the tax for all other bands. The Council’s revenue budget for 2014-15 is £563 million. This is primarily met by grants from the Scottish Government and Non Domestic Rate income. The sum to be met by the Council Tax is £112 million.

The Band D in Highland in 2014-15 is £1,163, the same level as the previous four financial years.  Water and Waste Water charges are collected by the Council on behalf of Scottish Water.

Changes in Circumstances

If your circumstances have changed or are about to change, you must tell us immediately to avoid having to pay money back to us.

Changes in your circumstances can affect how much rent and Council Tax you have to pay and the amount of Housing Benefit and Council Tax Reduction you receive.

If you don't report your changes you may be given too much Benefit, Discount, Exemption or Disablement Band Reduction and you may have to pay money back to the Council. 

Examples of changes which you must tell us about are:

  • change of address
  • individuals moving in/out of your home
  • you, or your partner, start work
  • you or your partner's pay or working hours change
  • your child leaves school, education or training
  • your savings go up or down
  • your childcare arrangements change
  • you start or stop claiming another benefit or the amount you get changes
  • you claim benefit because of a health condition or disability and your health or condition changes

To report your changes please contact our Operations Team:

  • e-mail us at
  • telephone freephone 0800 393811
  • visit a designated office at any Highland Council Service Point
  • by post at PO Box 5650, Inverness, IV3 5YX

Do NOT send personal data to the above email address.

Council Tax and Benefit Forms

There are various reductions and means tested benefits available and the forms to claim these can be obtained by clicking on the links below.