Highland Council

Council Tax and Business Rates

Highland Council is a Unitary Authority in Scotland. It contains approximately 115,944 residential properties subject to Council Tax, and approximately 16,537 commercial properties subject to Business Rates.

The most common Council Tax band in Highland is C, and the median Council Tax band is C.

The average (mean) Council Tax value in Highland is £1,130.48.

See these figures compared to other councils on our Council Tax Comparison page.

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Council Tax Bands

Band Amount Properties
Band A £775 19,544
Band B £905 23,093
Band C £1,034 23,542
Band D £1,163 18,432
Band E £1,421 18,021
Band F £1,680 8,818
Band G £1,938 4,195
Band H £2,326 299

Business Rate Stats

Number of Rateable Premises 16,537
Number of premises with rateable value greater than £10,000 3,573
Number of premises with rateable value greater than £100,000 389
Number of premises with rateable value greater than £1,000,000 15
Highest Rateable Value £3,050,000
Average Rateable Value (Mean) £14,368
Median Rateable Value £2,800
Typical Rateable Value (Mode) £1,400

Business Rate Multipliers

Rating Band Values Up To Multiplier
Small £35,000 48.4%
Large all higher values 51.0%

Statistical information (eg, number of properties per council tax band, average business rates) are a snapshot from the time when this data was last updated. New constuction, demolition, change of use and revaluing means that the number of properties continuously changes, and this takes time to feed through to the published data.

Although Highland Council sends out the bills and collects the money, it is not responsible for the entire amount that you owe.

Council tax is levied by a variety of different bodies, including Fire authorities and Police authorities as well as the local councils. Not all of these will apply to every location, but there will usually be more than one authority which levies council tax.

Business rates are set centrally by national government, according to a formula based on the nominal rental value of a property. Local authorities have some discretion to allow Business Rate Relief under certain circumstances, but they cannot vary the basic level at which Business Rates are charged.

Postcodes in Highland Council

Active geographic postcodes only. Non-geographic and "large user" codes are not listed here, as they do not have taxable addresses. For details of all postcodes in an area, see Check My Postcode.