Where a house is someone’s sole or main residence, the owner-occupier or tenant will usually be liable for the Council Tax bill. For other houses (including empty property, holiday homes, etc.) the tenant or owner will normally be liable.
The owner is also responsible in a limited number of cases in which it would be difficult to make the people living in the property liable.
Council Tax is set for 8 different bands, A – H, dependent upon the value of your property, which is set by the Assessor.
The Band D charge in the Western Isles in 2025-26 is £1,387.56. Water and Wastewater charges are collected by the Comhairle on behalf of Scottish Water.
The Council Tax for 2025-26 is calculated initially on the basis of a Band D property, and fractions are used to calculate the tax for all other bands.
Comhairle nan Eilean Siar and Scottish Water charges for 2025-26.
To check the banding of a property anywhere in Scotland go to the Assessors’ Portal.