Highland council tax 2026/27
Highland Council's Band D charge is £1,633.99 for 2026/27, up 7%. Second homes now pay a 300% charge.
- Up 7% on 2025/26
- 12th lowest of 32 councils with 2026/27 figures
- With water and waste water: £2,286.31
Highland council tax charges by band
Council tax plus Scottish Water's water and waste water charges, before any discount.
| Band | Council tax | Water and waste water | Total a year | 10 payments | 12 payments |
|---|---|---|---|---|---|
| Band Aup to £27,000 in 1991 | £1,089.33 | £434.88 | £1,524.21 | £152.42 | £127.02 |
| Band B£27,001 to £35,000 in 1991 | £1,270.88 | £507.36 | £1,778.24 | £177.82 | £148.19 |
| Band C£35,001 to £45,000 in 1991 | £1,452.44 | £579.84 | £2,032.28 | £203.23 | £169.36 |
| Band D£45,001 to £58,000 in 1991 | £1,633.99 | £652.32 | £2,286.31 | £228.63 | £190.53 |
| Band E£58,001 to £80,000 in 1991 | £2,146.88 | £797.28 | £2,944.16 | £294.42 | £245.35 |
| Band F£80,001 to £106,000 in 1991 | £2,655.23 | £942.24 | £3,597.47 | £359.75 | £299.79 |
| Band G£106,001 to £212,000 in 1991 | £3,199.90 | £1,087.20 | £4,287.10 | £428.71 | £357.26 |
| Band Hover £212,000 in 1991 | £4,003.28 | £1,304.64 | £5,307.92 | £530.79 | £442.33 |
Band D in Highland compared with the lowest, the average and the highest council
Council tax £1,633.99 plus water and waste water £652.32 a year.
Highland council tax band D 2026/27
The Highland Council set Band D at £1,633.99 for 2026/27. That is £106.90 more than last year's £1,527.09, a rise of 7%.
Highland sits about £19 under the Scottish average of £1,653. It is 12th lowest of the 32 councils.
A 300% charge on second homes
From 1 April 2026 the second home charge in Highland is 300% for the 2026/27 year. That is three times the normal council tax for the band. For a Band D home, the second home bill is three times £1,633.99.
Glasgow and West Dunbartonshire also charge triple from April 2026, and Aberdeenshire from September.
Highland compared with nearby councils
Most of Highland's neighbours charge more at Band D. Argyll and Bute is £149.34 higher, Moray £97.15 higher and Aberdeenshire £52.05 higher.
Perth and Kinross is £39.85 higher too. The Western Isles is the cheaper neighbour, at £128.49 less than Highland.
Band C bill with water
A Band C home pays £1,452.44 in council tax. Adding £579.84 for water and waste water gives £2,032.28 for the year.
Paid in 10 monthly instalments from April, that is £203.23 a month. Water charges only apply if the home is connected to the public supply or sewer.
Paying and help
Highland residents can view and pay their bill through an online council account. Report any change of address or household straight away.
A single adult gets 25% off, so Band C council tax drops to £1,089.33. Council Tax Reduction can help lower-income households, on top of any discount.
Quick answers
- How much is council tax in Highland for 2026/27?
Band D is £1,633.99. Bands run from £1,089.33 for Band A to £4,003.28 for Band H.
- What is the second home council tax in Highland?
From 1 April 2026 the second home charge is 300% for the 2026/27 year, three times the standard council tax.
- How much did Highland council tax increase in 2026?
By 7%, adding £106.90 to a Band D bill.
- Do I pay water charges if my Highland home has a private supply?
Scottish Water charges apply only where the property is connected to the public water supply or sewer. Ask the council to check your bill if yours is not.