The Assessor is required to ascribe all dwellings to one of eight value bands. The Assessor is not obliged to carry out an individual valuation if he is satisfied that the property clearly falls into a particular band. The bands are as set out below:
Band A: Up to £27,000
Band B: Over £27,000 and up to £35,000
Band C: Over £35,000 and up to £45,000
Band D: Over £45,000 and up to £58,000
Band E: Over £58,000 and up to £80,000
Band F: Over £80,000 and up to £106,000
Band G: Over £106,000 and up to £212,000
Band H: Over £212,000
Definition of Value
In broad terms, the value of a property for Council Tax purposes is the price that it might reasonably be expected to realise in the open market on 1 April 1991 on the assumption that it was in a reasonable state of repair. Certain additional assumptions apply in the case of agriculture, crofting, fish farming and forestry related dwellings.
Calculation of the Bill
The Assessor is responsible only for the determination of which band applies to a property. The amount of the Council Tax bill that you pay is set by your local authority which requires to determine each year the amount that will be payable for a Band D equivalent property. The related amounts payable for properties in the other bands are set out in statute. The Revenues Section of your Council also applies any reliefs which are required in respect of persons living alone, benefit recipients etc. A link to the constituent authorities’ Finance Service web sites can be found on the right-hand side.
Information on water and wastewater charges is available from the Scottish Water's web site.
Changes to Banding
Once it is established, there are only limited circumstances in which the Assessor can change the banding of your property. He may do so if there is an error. He may also do so if a property has been reduced in value by virtue of a demolition. He may change the band where the property has increased in value following alteration, sufficient to carry it into a different valuation band, but only if the property has been sold after the alteration was carried out. Notices are sent intimating any change which explain the position in greater detail.
There is a right of appeal against Council Tax banding to the Valuation Appeal Panel.
The Valuation Appeal Panel
This is a body of lay members of the community appointed by the Sheriff Principal. It is served by a legally qualified secretary. Individual cases are heard by Committees made up of Members of the Panel (usually between three and six members). The Secretary to the Valuation Appeal Panel is Mr Donald MacKenzie, Highland Rail House, Station Square, Inverness.
Court of Session
There is a further right of appeal, on a point of law only, to the Court of Session.
Costs of Appeals
There is no cost for lodging an appeal with the Assessor and the Appeal Panel cannot award costs. There are limited fees associated with appeals to the Court of Session and costs may be awarded in certain circumstances although this is unusual.
How to Lodge an Appeal
Appeals (which are referred to in the legislation as proposals) must be in writing and a standard form is available. (See Forms and Publications). Time limits apply and are explained on the Notice of Addition to the Council Tax List or the Notice of Amendment.
The Council Tax Valuation List
The Council Tax Valuation List is a list of all dwellings including their addresses and the band to which each is allocated. The List does not contain details of the properties’ tenants or occupiers.
Valuation bands placed on domestic properties throughout Scotland can be viewed at the Scottish Assessors' Association website.