Highland Council Tax 2026/27

Second homes in the Highlands now pay triple

From 1 April 2026, Highland Council charges second homes 300% council tax for the 2026/27 year, up from 200% in 2025/26. A second home is a furnished property that is not anyone's main residence and was lived in for at least 25 days in the last 12 months. A home used less than that counts as a long-term empty home instead. The higher charge applies to council tax only. Scottish Water charges stay at the normal rate.

• The council can use discretion to reduce the charge, for example where the home supports a public or community service, or is used temporarily by workers on a construction project but does not qualify as job-related.
• Long-term empty homes, unoccupied for more than 12 months, pay a surcharge that depends on how long the home has been empty. It can be deferred if the owner is actively trying to sell or let, has agreed a plan with the council to bring it back into use, or is renovating. The council's Empty Homes Service gives owners advice.

Short-term lets moving back to council tax

Short-term lets and Airbnbs are reviewed at the end of each financial year, and owners are written to and asked for evidence if a property looks set to leave business rates. A property that was not let for at least 70 nights may be moved back to council tax. If that happens, you must give the council details of the owner and occupiers, and you may get bills for each year owed. If exceptional circumstances stopped you reaching 70 nights, you can send evidence. If you disagree with the move, you make a proposal to the Assessor to change the band.

The 2026/27 bill

Highland raised council tax by 7% for 2026/27, to £1,633.99 at Band D, after a 7.0% rise in 2025/26. A Band D household with water and waste water pays £2,286.31 in total, or £1,714.73 with the single-occupier discount. Band C is the most common band in the Highlands (24,549 homes) and costs £1,452.44 in council tax. A Band A home adapted for a disabled person gets the Disabled Band Reduction, which charges it at 5/9 of Band D: £907.77 in council tax.

You can pay by card online, at Service Points, or on the 24-hour automated line, 01349 886605. Most bills are paid in instalments from April to January. Bills issued late in the year, such as for a short-term let newly moved to council tax, may have to be paid in one go.