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£2,286/year including water & sewerage
Annual (Band D)
£2,286
Monthly
£191
Single person (25% off)
£1,715
Weekly
£44
| Factor | Value |
|---|---|
| Band D reference rate (Highland) | £2,286/year |
| Band D ratio to Band D | 9/9 (100%) |
| Calculation | £2,286 × 100.0% = £2,286 |
| Scottish average Band D | £2,310/year |
| vs Scottish average | £24 below average |
Scottish average calculated from national average Band D of £2,310 × 9/9 (100%).
| Year | Band D annual | Change |
|---|---|---|
| 2022/23 | £1,769 | — |
| 2023/24 | £1,857 | +5.0% |
| 2024/25 | £1,978 | +6.5% |
| 2025/26 | £2,136 | +8.0% |
| 2026/27 ◀ current | £2,286 | +7.0% |
2026/27 is the confirmed rate. Prior years are estimates based on Scotland-wide average increases. Note: 2023/24 was a partial freeze year — most councils raised rates by 0% in exchange for a Scottish Government compensation grant, though some opted out and raised by up to 5%.
1991 valuation: £45,001–£58,000
Band D covers properties valued £45,001–£58,000 (the reference band) in 1991. In Highland for 2026/27, Band D costs £2,286/year (£191/month including water and sewerage). This is £24 below the Scottish average Band D rate of £2,310. The 25% single person discount reduces Band D in Highland to £1,715/year.
% of median salary
8.0%
Weeks of median pay
4.2
Median local salary
£28,500
Band D council tax in Highland (£2,286/year) represents 8.0% of the median gross full-time salary for the area (£28,500/year). That is the equivalent of approximately 4.2 weeks of median gross earnings. The Scottish average Band D rate of £2,310/year represents 8.1% of the same local median.
Source: ONS Annual Survey of Hours and Earnings (ASHE). Median gross full-time earnings, approximate.
| Band | Property value (1991) | Annual | Monthly | With 25% discount |
|---|---|---|---|---|
| Band A | Up to £27,000 | £1,524 | £127 | £1,143 |
| Band B | £27,001–£35,000 | £1,778 | £148 | £1,334 |
| Band C | £35,001–£45,000 | £2,032 | £169 | £1,524 |
| Band D ◀ | £45,001–£58,000 | £2,286 | £191 | £1,715 |
| Band E | £58,001–£80,000 | £2,944 | £245 | £2,208 |
| Band F | £80,001–£106,000 | £3,597 | £300 | £2,698 |
| Band G | £106,001–£212,000 | £4,287 | £357 | £3,215 |
| Band H | Over £212,000 | £5,307 | £442 | £3,980 |
10 monthly instalments
Standard — April to January
£229/month
No payment in February or March
12 monthly instalments
On request from council
£191/month
Spreads the same total over all 12 months
Annual lump sum
Pay in full upfront
£2,286
Some councils offer a small discount
25% single person discount
Saves £572/year (reducing your bill to £1,715/year). Anyone living alone automatically qualifies. Adults who are full-time students, carers, or severely mentally impaired are disregarded when counting.
Apply for single person discount — Highland→Student exemption
Properties occupied entirely by full-time students are fully exempt — the Band D bill is £0. Mixed households (some students, some non-students) do not get the full exemption but students are disregarded for the single-person discount.
Council Tax Reduction (CTR)
A means-tested discount available to working-age and pension-age households on low incomes. CTR can reduce your Band D bill by up to 100% and is separate from the single person discount — you can receive both simultaneously.
Apply for CTR — Highland→Disabled person's band reduction
If someone in your household is severely disabled and needs extra space or a specific room (e.g. for a wheelchair), your property is assessed as one band lower. For Band D, this means paying Band C rates instead — saving £254/year.
Scotland note: Your Band D bill of £2,286 includes £652/year for Scottish Water charges — water and sewerage are bundled into council tax in Scotland, unlike England where they are separate bills.
Council tax Band D in Highland is £2,286 per year for 2026/27, including water and sewerage charges from Scottish Water. This works out to £191 per month or £44 per week. If you live alone, the 25% single person discount reduces this to £1,715 per year.
No. Highland's Band D rate of £2,286 is £24 below the Scottish average Band D rate of £2,310, making it one of the more affordable councils for Band D properties.
Band A is the cheapest council tax band in Highland, costing £1,524/year (£127/month) for 2026/27. Band H is the most expensive at £5,307/year. The full range in Highland spans £3,783/year between the cheapest and most expensive band. Band D costs £762/year more than Band A in Highland.
To challenge your council tax band in Highland, contact the local Assessor's office — not the council itself. The Scottish Assessors Association handles all banding queries. You can make a formal proposal if you think your property is in the wrong band, particularly if similar properties nearby are in a lower band, or if you have evidence the 1991 valuation was wrong. Be aware that a successful challenge could also result in your band being increased.
See what you take home after council tax and income tax
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Rates shown are for 2026/27 and include Scottish Water charges of £652/year. Verify your exact bill with Highland council directly. Property valuations are based on 1991 values as set when council tax was introduced.