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Council Tax - Finance

The aim of this page is to aid understanding of the council tax - non list (finance) appeals regime with particular reference to the arrangements for the hearing of appeals.

There are two main sources of information:


  • Scottish Executive information leaflets
  • Material from Exchequer/Revenues Sections of the respective Councils


Scottish Executive Material

By following the link below you can access the undernoted information which includes general guidance on the impact of the relevant legislation:

  • Council Tax in Scotland - A Guide
  • Liability (Including Discounts and Exemptions)
  • Valuation and Banding
  • A Guide for people who have special needs and their Carers
  • A Guide for Students, Student Nurses, Apprentices, Skillseekers and School Leavers
  • How to Appeal
  • Appeal Procedure
Scottish Government Council Tax

Exchequer/Revenues Section Material

By following the link below you can access material provided by the relevant Councils' Exchequer and Revenues Sections.
Highland Council - Department of Finance
Comhairle nan Eilean Siar - Department of Finance and Corporate Resources (Directorate)