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.
Both can be viewed from the Scottish Assessors Association website.