Na h-Eileanan Siar Council Tax 2026/27

Why Comhairle nan Eilean Siar raised council tax by 8.5%

The Comhairle agreed an 8.5% rise at its budget meeting on 24 February 2026, taking Band D from £1,387.56 to £1,505.50. The first proposal was 9.5%. Members cut it by a point and covered the cost with £150,000 of uncommitted reserves. The rise, investment returns, reserves and service savings together closed a starting gap of £5.4 million.

Council tax pays for only a small part of island services. The Comhairle's 2026/27 leaflet says council tax raises £17.4 million, about 12% of spending. Government grant brings in £112.7 million and the business rates pool £10.9 million. Net spending is £141.4 million. That works out at £12,226 for every Band D home, against the £1,505.50 a Band D household actually pays.

Second homes and empty homes in the Western Isles

Since 1 April 2024, second homes in the Western Isles pay double council tax. Members approved the change in February 2024. Long-term empty homes were already charged double. Water and waste water stay at the normal rate. On a Band D home the council tax part alone is £3,011.00 instead of £1,505.50.

Second homes are a bigger issue here than anywhere else in Scotland. National Records of Scotland counted 903 second homes in September 2025. That is 5.9% of all dwellings, the highest share of any council. The count was 857 in 2023, so the double charge has not cut it the way it did in most areas. The Comhairle's 2026/27 budget also pencilled in £362,000 from a further levy on second and long-term empty homes, conditional on new Scottish legislation taking effect on 1 April 2026. Another 678 homes (4.4%) were long-term empty, the third-highest rate in Scotland.

• A second home put up for sale or long-term let is not charged double for up to 6 months from the date it is marketed.
• A second home that stops being furnished becomes an empty property and is still charged double under the empty homes policy, unless an exemption such as the agricultural one applies.
• A self-catering let can move to non-domestic rates, but only from the date it is licensed as a short-term let and meets the Scottish Assessors occupancy rules.

Paying, arrears and the 2023 cyber-attack backlog

Bills are normally paid in 10 monthly instalments from April to January, due by the 1st of each month unless you pay by Direct Debit. If you miss an instalment you get a reminder giving you 7 days to catch up. If you still don't pay, you lose the right to pay by instalments and the rest of the year's bill becomes due. A Sheriff's summary warrant then adds a 10% statutory penalty.

The Comhairle's systems were hit by a cyber-attack on 7 November 2023, and backlogs followed. The Scottish Government's collection statistics show the Western Isles collected 89.5% of 2024-25 bills in the year, the lowest rate in Scotland (national average 95.5%). The government links this directly to the attack. If a Council Tax Reduction claim or a change to your account is still waiting, the Comhairle says it will be applied once processed.

Band appeals go first to the Assessor at 42 Point Street, Stornoway, not to the Comhairle. Complaints that you were charged wrongly go in writing to the Revenues and Benefits Manager at Sandwick Road, Stornoway.