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

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

How to vote

How is this webpage?