Council Tax was introduced in 1993 as a replacement for the Community Charge (Poll Tax). It places every “dwelling” into one of eight valuation bands which cover value ranges:
Band A – up to £27,000
Band B – £27,001 to £35,000
Band C – £35,001 to £45,000
Band D – £45,001 to £58,000
Band E – £58,001 to £80,000
Band F – £80,001 to £106,000
Band G – £106,001 to £212,000
Band H – over £212,000
The Assessor for Borders is responsible for preparation and maintenance of the Council Tax Valuation List for the Scottish Borders area. The band of each property reflects the Assessor’s opinion of its open market value as at 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993 (or for new properties, when they enter the list).
Bands do not change during the currency of the list (there is no provision for revaluation) even if the owner carries out improvements. The one exception to this, however, is that the band may be revised if the property is sold after such improvements.
The Assessor can only revise a band in such cases after the property has been sold and there may, therefore, be a delay in new owners being advised that the band of the house they have purchased is affected. Existing owners, however, may have been advised that the band will be changed on any future sale. Prospective purchasers should ensure they obtain advice about a possible change to the published band in cases where, for example, a solicitor advises that a local authority completion certificate or letter of comfort is available or required for alterations carried out by the seller.