The Highland Council has received reports from customers who have been sent emails containing links to claim an alleged Council Tax refund.
The emails appear to be from a sender describing themselves as the "Council Revenue Authority" team.
The emails are not from Highland Council and residents are being urged not to click on any links or provide any personal or financial information.
Mark McGinty, Trading Standards Team Leader, said: "Scammers often try to create a sense of urgency by claiming that people are due a refund. Their aim is to persuade recipients to disclose personal information or banking details which can then be used to commit fraud.
"If you receive an email claiming you are entitled to a Council Tax refund, do not click on any links, open attachments or provide any personal information until you have verified that the communication is genuine. If in doubt, contact the Council directly to verify this."
Residents are reminded that Highland Council will not request sensitive personal or banking information through email. Anyone who receives a communication relating to Council Tax and is unsure whether it is genuine should contact the Council directly using official contact details before clicking any links, opening attachments or providing any information.
The Council is also encouraging people to share this advice with friends, relatives and neighbours who may be more vulnerable to scam activity.
Highland Council's Operations Team, which deals with Council Tax matters, can be contacted by email at Operations.Team@highland.gov.uk or by telephone on 0800 393 811.
Highland Council Trading Standards also works in partnership with Advice Direct Scotland (ADS).
Residents who require advice can contact ADS, which offers free and confidential consumer advice, by calling 0808 164 6000 or via the Consumer Advice Scotland website.