Council Tax and Scottish Water Charges

Overview

This section provides detailed information on the annual charges set by the Council and Scottish Water for each financial year.

You can use these pages to view historical and current rates, helping you understand how charges have changed over time. Each page includes:

  • Council Tax band rates for the specified year
  • waste water and water supply charges from Scottish Water
  • links to official documents and further guidance

Charges include Council Tax and Scottish Water’s water and wastewater services.

Terms used

Disabled Band Reduction (DBR): applies to Band A properties adapted for a disabled person. To find out more about this, view our Disabled Band Reduction page.

Single occupier discount: 25% off Council Tax if only one adult lives in the property. To find out more about this, view our Single Occupier Discount page.

Long-term empty properties and second homes: Charged at 200% of the standard Council Tax rate. To find out more about this, view our Long-term empty property page and our second homes page.

 

Appealing a Council Tax decision

If you disagree with a Council Tax decision, you can appeal against:

  • being named as the person responsible for paying Council Tax
  • a decision not to award a discount or disablement band reduction
  • a decision not to designate the property as an exempt dwelling

Read more about how to appeal a Council Tax decision

Page last modified: 28 January 2026

Change of circumstances

If you have had a change in circumstances that may affect your Council Tax bill or Housing Benefit, please remember to tell us online or by writing to our Operations Team.

Address: Operations Team,
PO Box 5650
Inverness
IV3 5YX

Electoral Registration Office

If you are a resident in the area and have not registered to vote, or think that your name may be missing from the Register, please call the Electoral Registration Office’s team for advice.

Telephone: 01463 703341

Council Tax penalties and late payments

Read about which actions may cause you to be charged a penalty fee, and what happens if you make a late payment

Read more about penalties