Western Isles council tax 2026/27
The Western Isles Band D council tax is £1,505.50 for 2026/27, following an 8.5% rise. It is the third lowest Band D of Scotland's 32 councils.
- Up 8.5% on 2025/26
- 3rd lowest of 32 councils with 2026/27 figures
- With water and waste water: £2,157.82
Western Isles 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 | £1,003.67 | £434.88 | £1,438.55 | £143.86 | £119.88 |
| Band B£27,001 to £35,000 in 1991 | £1,170.94 | £507.36 | £1,678.30 | £167.83 | £139.86 |
| Band C£35,001 to £45,000 in 1991 | £1,338.22 | £579.84 | £1,918.06 | £191.81 | £159.84 |
| Band D£45,001 to £58,000 in 1991 | £1,505.50 | £652.32 | £2,157.82 | £215.78 | £179.82 |
| Band E£58,001 to £80,000 in 1991 | £1,978.06 | £797.28 | £2,775.34 | £277.53 | £231.28 |
| Band F£80,001 to £106,000 in 1991 | £2,446.44 | £942.24 | £3,388.68 | £338.87 | £282.39 |
| Band G£106,001 to £212,000 in 1991 | £2,948.27 | £1,087.20 | £4,035.47 | £403.55 | £336.29 |
| Band Hover £212,000 in 1991 | £3,688.48 | £1,304.64 | £4,993.12 | £499.31 | £416.09 |
Band D in Western Isles compared with the lowest, the average and the highest council
Council tax £1,505.50 plus water and waste water £652.32 a year.
Western Isles council tax band D
Comhairle nan Eilean Siar set Band D at £1,505.50 for 2026/27. Bills rose £117.94 on last year's £1,387.56, an increase of 8.5%.
Below the Scottish average
The Comhairle's own leaflet gives the Scottish average Band D for 2026/27 as £1,653. The Western Isles is about £148 below that.
Only South Lanarkshire and Shetland charge less at Band D, by £37.03 and £17.60. Highland, the nearest mainland council, is £128.49 higher. Its rise was smaller, at 7%.
Paying in 10 instalments
The 2026/27 leaflet sets out 10 monthly instalments from April to January. For Band D, each comes to £150.55.
A Band B home pays £1,170.94, plus £507.36 for Scottish Water. That totals £1,678.30, or £167.83 a month over 10 instalments. One adult living alone in Band B pays £878.21 in council tax.
Second homes and empty homes
Long-term empty homes and second homes pay an extra charge that doubles the council tax.
The Comhairle has agreed in principle to raise this to 225% in future. The 2026/27 leaflet shows it is not in force this year.
Discounts and help
A 25% discount applies if only one adult lives in the home. It also covers water and waste water, so a lone adult in Band B pays £380.52 for water. Tell the Comhairle when you move or when your household changes.
Council Tax Reduction can lower the bill for households on low incomes, and is claimed from the Comhairle. It does not cover water, but recipients may get up to 35% off water charges.
Quick answers
- What does a Band D home pay in the Western Isles?
£1,505.50 for 2026/27. In 10 monthly instalments that is £150.55.
- How much did council tax go up in the Western Isles?
8.5%, which added £117.94 to a Band D bill.
- Do second homes pay double council tax in the Western Isles?
Yes. Second homes and long-term empty homes pay an extra charge that doubles the bill. A future rise to 225% has been agreed in principle.
- Is Western Isles council tax lower than Highland?
Yes. Band D is £128.49 a year less than Highland's £1,633.99.