Council Tax

Information about Council Tax can be found here

Some Frequently asked questions about Council Tax are:

What is the Valuation List?
This is a list of all dwellings including some domestic stores and garages. It sets out for each property:

– its address
– its banding
– an indication if the banding results from a decision by the Valuation Appeal Committee or the Court of Session
– the effective date of any change in the banding
– a marker which shows if the dwelling is exempt (some domestic stores, garages etc.)

What do the Council Tax Bandings mean?
The banding reflects the figure for which the property might have been expected to realise in the open market on 1st April 1991, allowing for the statutory assumptions as set out in the Council Tax legislation. These are summarised at the STATUTORY ASSUMPTIONS section.

How did the Assessor arrive at the Banding?
To decide which band is applied to each house in his area, the Assessor looked at all valuation evidence, including actual sale prices for houses sold in the open market around 1991. This information was used to allocate bands to all of the houses in the area. The bands, as laid down by Scottish legislation, can be found at the VALUATION BANDS section.

I have recently purchased a house. How do I find out its Valuation Band?
The band will be shown on the Valuation List. The List is a public document which is available for inspection, free of charge at the Assessor’s office and at some Council offices and libraries. The Valuation List for all Scottish dwellings is also available to view on online, via the Scottish Assessors Portal Website at . Alternatively you can contact the Assessor by telephone, e-mail or letter to request the information. Contact details can be found at Contact Us.

I have recently moved into a new house, which is not shown on the Valuation List. How do I find out the Valuation Band?
If the house is not shown on the Valuation List you should contact the Assessor immediately. Arrangements will be made for the property to be inspected, or it may have already have been inspected, and will be added to the Valuation List as soon as is practical. A banding notice will be issued at this time.

I think the valuation band applied to my house is too high, can it be changed?
When originally banded, all interested persons had a right to lodge a proposal to change the banding. Thereafter there are only limited circumstances in which a proposal may be made. The Assessor will always be willing to have your band checked for you.

I am not happy with my banding. Can I appeal it?
An appeal against the banding of your house is described in the legislation as a
‘proposal’ and circumstances in which you can lodge a proposal can be found at  the proposal section. You can also lodge a proposal electronically by going to the Scottish Assessors website. Find the property which you wish to make a proposal against, and follow the procedure.

I have recently extended my house, will my valuation band be increased?
Under current legislation, and providing that no other existing properties are involved, alterations and extensions will not affect the valuation band until the property is sold. However, once sold the banding may be reviewed and the new taxpayer will have to pay a higher amount of Council Tax if the band is increased.

I bought my house for less than the value indicated by the band. Is the banding too high?
Not necessarily. The band applied to any house is based on an examination of the prices of all similar houses sold at, or about, lst April 1991, and some prices achieved may be higher than others. The Assessor will have taken a view of what might reasonably be expected for the house, which may well be more than the amounts for which some of the houses in the group actually sold. If you have bought a property in poor repair the assessor cannot take this into account in arriving at the banding.

I think that my valuation band is correct but I cannot afford to pay my Council Tax bill, what can I do?
The Director of Finance of your local Council determines the actual amount of Council Tax payable in respect of each property. You should contact that department in order to find out that all aspects of discount and relief have been correctly applied. You will find the relevant contact details on your bill.