Council Tax Proposals
If you are the owner of the property or the person liable to pay Council Tax for it, you may lodge a proposal to alter the Council Tax Valuation Band as follows:
- within six months of becoming the owner or the liable person
- within six months of the Assessor issuing a notice to alter the band
- within six months of an appeal decision, which is a relevant decision, in respect of a dwelling comparable to yours which gives you reasonable grounds to contend that the band of your dwelling should be changed
- at any time if you believe there has been a “material reduction” in the value of the dwelling (see below)
- at any time if you believe there has been a “material increase” in the value of the dwelling and it, or any part of it, has subsequently been sold (see below)
- at any time if the balance between domestic and Non-Domestic use changes (for example, in hotels or boarding houses).
- at any time to add from a particular date a dwelling not shown on the list
- at any time to delete from a particular date a dwelling shown on the list
The easiest way to lodge a proposal is on this website –
- Go to the Council Tax Bands search on the Home Page to identify your property by entering the property address or post code.
- Click on the address in the “Select Property” column and then click on the “Make a proposal” button where the proposal form and further detailed guidance to help you through the process can be found.
- You will receive an e-mailed acknowledgement (if you provide an e-mail address) that the local Assessor has received your submission. The assessor will subsequently write to you to confirm if your proposal is either valid or invalid as detailed in the legislation.
Alternatively, you can obtain, from your local Assessor, a Proposal Form which can be completed and posted.
When a valid proposal has been made a member of the Assessor’s staff will discuss your proposal with you. If it cannot be resolved you may have a right of appeal to the First-tier Tribunal for Scotland.
Where the proposal is considered by the Assessor to be invalid due to lack of information the Assessor may serve notice on the proposer to that effect. If the proposer disagrees with the opinion of the Assessor the proposer may appeal against the notice, to the First-tier Tribunal for Scotland, no later than 28 days after the Assessor’s service of notice.
Where the proposal is considered by the Assessor to be invalid due to lack of title or out of time the Assessor may serve notice on the proposer to that effect. If the proposer disagrees with the opinion of the Assessor the proposer may appeal against the notice, to the First-tier Tribunal for Scotland., no later than 28 days after the Assessor’s service of notice.
Material Reduction in Value
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of its locality or any adaptation of the dwelling to suit a person who is physically disabled. A reduction in value caused, for example, by a downturn in the housing market, does not count for this purpose.
Material Increase in Value and Subsequent Sale
A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.