Valuation Basis and Statutory Requirements

Assessors are responsible for the maintenance and publication of the Council Tax Valuation List which requires that each property’s band reflects the Assessor’s opinion of its value at the statutory valuation date of 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993, or for new properties, when they first enter the List.

The Assessor must also make a number of statutory assumptions in determining the Council Tax Band.

These are:

  • the sale was with vacant possession
  • the dwelling was in a state of reasonable repair (regardless of its actual condition)
  • the size and layout of the dwelling and the physical state of the locality were the same as at the time when the valuation of the dwelling was made or, in the case of a valuation carried out in connection with a proposal to alter the valuation list, as at the date from which that alteration would have effect
  • the dwelling was sold free from any heritable security (i.e. any mortgage is assumed to be paid off)
  • common parts were in a state of reasonable repair (regardless of their actual condition) and the purchaser would be liable to contribute towards the cost of keeping them in such a state
  • use of the dwelling would be permanently restricted to use as a private dwelling; and
  • the dwelling had no development value other than that attributable to “permitted development”

There are also special provisions applicable to the Council Tax banding of properties used in connection with the following:

  • Agriculture
  • Crofting
  • Fish farming and
  • Properties adapted for people with physical disabilities.

You should contact your local Assessor for more information.