Comhairle nan Eilean Siar Council Tax Debt Help

Struggling With Comhairle nan Eilean Siar Council Tax?

Comhairle nan Eilean Siar is the council for the Western Isles, the Outer Hebrides, a chain of islands running from Lewis and Harris in the north down through North Uist, Benbecula and South Uist to Barra in the south, linked by causeways and ferries. Stornoway on Lewis is the main town and the council’s base. Bills here are relatively low, but the cost of living in the islands is high, and fuel poverty is the worst in Scotland, so falling behind on council tax is easily done. Wherever you live in the islands, the way council tax is billed and collected is the same, and if you have fallen behind, there are clear ways out. This page explains how the council operates, how arrears are recovered, and how to get a debt back under control before it reaches a wage arrestment.

How we can help:

• We deal with the council and its sheriff officers for you
• We help you agree a realistic, affordable payment plan
• We set out every debt solution open to Western Isles residents
• We can help stop or avoid a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax recovery and sheriff action works in Scotland, and how to stop it.

About Comhairle nan Eilean Siar

Comhairle nan Eilean Siar, whose name means the Council of the Western Isles, is the local authority for the Outer Hebrides. It is a unitary authority and one of the smallest councils in Scotland by population, serving around 26,000 people across the islands of Lewis, Harris, North Uist, Benbecula, South Uist and Barra. It is Scotland’s only majority Gaelic-speaking council area, and it operates bilingually in Gaelic and English.

Council tax and business rates are billed and collected by the council’s revenues and benefits service, which also handles discounts, Council Tax Reduction and the recovery of arrears, and runs offices in Stornoway on Lewis, Balivanich on Benbecula and Castlebay on Barra. The valuation band on your home is set by the Highland and Western Isles Valuation Joint Board, which has a local Assessor office in Stornoway, not by the council itself. The council’s headquarters is the Council Offices, Sandwick Road, Stornoway, Isle of Lewis, HS1 2BW.

Western Isles council tax contact details

These are the council’s main contact points for council tax. If you are worried about paying, it is far better to make contact early than to wait for a reminder.

You can pay by Direct Debit, online by card through the council’s self-service portal, or on the card payment line, over monthly instalments. If ringing the council yourself feels difficult, we can speak to the council for you and help set up an arrangement.

Council tax in the Western Isles

Council tax is an annual charge on domestic property, set each year by Comhairle nan Eilean Siar. What you pay depends on the valuation band of your home, which reflects its value on 1 April 1991 and is set by the Highland and Western Isles Valuation Joint Board, not by the council. Your bill also includes separate water and wastewater charges, which the council collects on behalf of Scottish Water.

Bills are issued in spring for the year that begins on 1 April, and are usually spread across monthly instalments. If you want to understand the wider system, who is liable and how billing works, see our guides to council tax in Scotland, council tax liability and billing and collection.

Western Isles council tax bands and charges 2026-27

For 2026-27, Comhairle nan Eilean Siar increased council tax by 8.5%. Even so, its Band D remains one of the lowest in Scotland. The council publishes the council part of the bill on its own, so the table below shows the council tax on its own and the total once the Scottish Water charges are added. Band D is the standard reference band.

The council tax column is the Comhairle charge on its own, and the right-hand column adds the standard Scottish Water charges to give the full bill. If you think your home is in the wrong band, you can check it on the Scottish Assessors website and, in limited circumstances, ask for a review, though a review can move a band up as well as down. Our council tax valuation guide explains how bands and challenges work.

Reductions, discounts and second homes

Even with lower bills, it is worth making sure yours is as low as it should be, especially with island living costs high. Comhairle nan Eilean Siar offers a range of reductions, and claiming the right one can cut what you owe and make catching up far easier.

• Council Tax Reduction (CTR): a means-tested reduction of up to 100% for people on a low income, usually with savings under £16,000. You apply online, or on a paper form from the offices in Stornoway, Balivanich or Castlebay, and the reduction is credited straight to your council tax account. CTR reduces the council tax element only, not the water and wastewater charges, which have their own separate reduction.
• Single person discount (25%): if you are the only adult in the property, you can claim a 25% reduction.
• Disabled band reduction: if a resident needs an extra room, an additional bathroom or space to use a wheelchair indoors because of a disability, the bill can be charged one band lower. See our disabled band reduction guide.
• Other discounts and exemptions: students, apprentices, carers and people with a severe mental impairment can be disregarded, and some properties are exempt. Our council tax discounts guide explains who qualifies.

The islands have a high number of second and holiday homes, and the Comhairle has used its powers here: since 1 April 2024 a second home is charged at 200% of the standard rate, and long-term empty homes are also charged at 200%, with the water and wastewater charges staying at the normal level. This applies to second and empty homes, not to the home you live in, but if you are being charged a premium you do not think applies, raise it with the council straight away.

Business rates in the Western Isles

Business rates, or non-domestic rates, are the commercial equivalent of council tax and are billed by Comhairle nan Eilean Siar. The rate itself, the poundage, is set nationally by the Scottish Government and is the same across the country. Your bill is the rateable value of your premises, set by the Highland and Western Isles Valuation Joint Board, multiplied by the poundage.

For 2026-27 the Scottish Government set three rates:

Many smaller island businesses pay little or nothing through the Small Business Bonus Scheme, which can give 100% relief on a single property with a rateable value up to £12,000, with tapered relief up to £20,000. Other reliefs, including charity, empty property and Fresh Start relief, may also apply. Business rates enquiries go to 01851 822643 or rates@cne-siar.gov.uk. If a business falls behind, non-domestic rates are recovered in the same way as council tax: a final notice, then loss of the right to pay by instalments with the full balance due within 14 days, then a summary warrant that adds a 10% surcharge.

Which sheriff officers does the Comhairle use?

When council tax or business rates go unpaid and a summary warrant has been granted, Comhairle nan Eilean Siar passes the account to sheriff officers to collect. Sheriff officers are officers of the court, not private bailiffs, and their powers are set by Scottish law.

The Comhairle does not name its sheriff officer firm on its public pages, and unlike some mainland councils it does not publish the firm’s details. Whichever firm it instructs will hold a court commission covering the sheriffdom that includes the Western Isles, and will act through Stornoway Sheriff Court. What matters more than the firm’s name is how you respond: their powers are the same as any sheriff officer in Scotland, and the same rules and protections apply.

If a sheriff officer has contacted you about a Western Isles debt, you can see how sheriff officers work, what they can and cannot do, and every firm that acts for Scottish councils on our sheriff officers and council tax hub. We can also deal with them for you.

What happens if you fall behind with the Comhairle

The Western Isles follows the standard Scottish recovery process. Knowing the stages helps you see where you are and how much room you still have to act.

1. Reminder notice. Miss an instalment and the council sends a reminder, usually giving you around 7 days to bring the account up to date.
2. Final notice and loss of instalments. If it is not paid, you lose the right to pay by instalments and the full year’s balance becomes due, typically within 14 days.
3. Summary warrant. The council applies to Stornoway Sheriff Court for a summary warrant, which is granted without a hearing and adds a statutory 10% surcharge to what you owe.
4. Sheriff officer enforcement. The account is passed to the council’s sheriff officers, who can serve a charge for payment giving you 14 days, and then pursue a wage (earnings) arrestment, a bank arrestment or an attachment.

Because the 10% surcharge and the sheriff officer fees are fixed by law, acting early is what keeps the cost down. You can offer payment at any stage, even after a summary warrant, and the council would rather hear from you, or from us on your behalf, before things reach that point. Our billing and collection guide covers the process in more depth.

What to do if the Comhairle contacts you about arrears

Whether the letter comes from the council or from a sheriff officer, the sensible steps are the same.

1. Open it and act. Council tax arrears do not go away, and ignoring letters only moves the debt further along the recovery process.
2. Check it is right. Make sure the debt is yours, for the correct property and year, and that any discount, exemption or Council Tax Reduction you are due has been applied.
3. Ask for identification. A genuine sheriff officer carries a formal identity document, and you are entitled to see it before you deal with them.
4. Do not overcommit. Only agree to what you can genuinely afford, because a broken arrangement usually leads straight to a wage arrestment.
5. Get advice and set up a plan. A realistic arrangement, the Debt Arrangement Scheme or another solution is what actually stops enforcement.

If dealing with the council or a sheriff officer feels overwhelming, we can take it on for you with your permission and help you reach something affordable.

Solutions if you are struggling with Western Isles council tax debt

The most effective way to deal with sheriff officers is to resolve the arrears behind the enforcement. Depending on your circumstances, the main routes for Western Isles residents are:

Not sure which fits your situation? See our wage arrestment solutions overview, or get in touch and we will talk it through, free and with no obligation.

Free debt advice in the Western Isles

Alongside our service, the islands have free advice available. You never need to pay for good council tax debt advice.

• Western Isles Citizens Advice Service: free money, debt and benefits advice, including council tax debt, on 01851 705727, based at 41 to 43 Westview Terrace, Stornoway, with support across Lewis, Harris, the Uists and Barra.
• Tighean Innse Gall: the islands’ energy advice service, which helps with fuel debt, fuel poverty and heating costs, a real issue in the Western Isles, at advice@tighean.co.uk.
• National Debtline: free confidential telephone debt advice, on 0808 808 4000.
• StepChange Debt Charity: free national debt advice, on 0800 138 1111.

These services are independent and free. We work alongside this kind of support and can help you take the practical steps that stop enforcement.

Comhairle nan Eilean Siar at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can check your rights with these independent, official sources:

• Comhairle nan Eilean Siar – Council Tax
• mygov.scot – Council Tax (Scottish Government)
• mygov.scot – Sheriff officer powers and your rights
• Citizens Advice Scotland – Debt and money
• mygov.scot – Non-domestic rates guidance

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