Council Tax

Council Tax and water rates

Council tax and water rates

Council tax is set for 8 different bands - depending on the value of your property (which is based on its open market value as at 1 April 1991) and is set by the Assessor:

  • Band A: Up to £27,000
  • Band B: Over £27,000 and up to £35,000
  • Band C: Over £35,000 and up to £45,000
  • Band D: Over £45,000 and up to £58,000
  • Band E: Over £58,000 and up to £80,000
  • Band F: Over £80,000 and up to £106,000
  • Band G: Over £106,000 and up to £212,000
  • Band H: Over £212,000

Council Tax for 2022 to 2023 is calculated initially on the basis of a band D property, and fractions are used to calculate the tax for all other bands. Our revenue budget for 2022 to 2023 is £633 million. This is met by grants from the Scottish Government, Non-Domestic Rate income and Council Tax income. The amount to be met by the Council Tax is £144 million.

Band D for 2022/23 in Highland is £1,372.30, a 3% increase on 2021/22.

Scottish Water

We collect any domestic water and waste water charges on behalf of Scottish Water.

Where a property is connected to the public water supply or the waste water system, the relevant charges are shown in the bills issued to you. For further information about Scottish Water, or if you have any queries about water and waste water issues, please telephone the water authority helpline 0800 0778 778.

Further information on Scottish Water’s role and responsibilities – along with details of their water and wastewater charges – are available on Scottish Water’s website.

Read about The Highland and Western Isle Joint Valuation Board- valuation and Council Tax appeals, complaints, publications and more.