Introduction

Since the enactment of the Lands Valuation (Scotland) Act 1854, Assessors have been responsible for the valuation of all heritable properties for local taxation purposes within their respective valuation areas. Currently all rateable properties are shown in the Valuation Roll and domestic subjects are contained within the Council Tax Valuation List. These documents form the basis for levying Non-Domestic Rates and Council Tax by Scotland’s 32 Local Authorities.

Each of the 32 local Councils within Scotland is a valuation authority and responsible for appointing an Assessor who must in turn compile and maintain a Valuation Roll and a Council Tax Valuation List. There are however only fourteen Assessors in Scotland, four are appointed directly by a single Council and the remaining ten are appointed by Valuation Joint Boards comprising elected members appointed by two or more Councils. Where a Valuation Joint Board exists, all the duties, powers and responsibilities of the constituent Councils as Valuation Authorities are delegated to the Board.

Until 1975 Statute required that Local Authorities appointed the Assessor to be their Electoral Registration Officer (ERO). Although that requirement has been revoked, in practice the arrangement continues except in the City of Dundee. The Electoral Registration Officer compiles the Electoral Register which lists the names and addresses of everyone registered to vote in all European, UK and Scottish Parliament elections and in Local Government elections.

You can contact your local Assessor and ERO in person, in writing or by telephone, fax and e-mail or via this website.