The Highland and Western Isles Valuation Joint Board
The Highland and Western Isles Valuation Joint Board is made up of 10 elected members:
- 8 from the Highland Council
- 2 from Comhairle nan Eilean Siar (The Western Isles Council)
The Board appoints and is responsible for the administrative oversight of:
The Assessor is responsible for assigning a value to properties for tax purposes:
- The Council Tax list records the Council Tax band of every home in Highland and Western Isles
- The Valuation Roll records the owners, occupiers and rateable values of business premises.
The Electoral Registration Officer
The Electoral Registration Officer is responsible for compiling the register of electors and related matters.