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.
Highland Council must issue Council Tax and Non Domestic Rates bills in accordance with the decisions made by the Assessor.
For more information on the Council Tax list, visit the Council Tax Proposals page on the Scottish Assessors Association website. This includes information on the circumstances that may cause the Council Tax band to change and how to lodge an appeal (known as a “proposal”) if you think the band is incorrect.
For more information on the Valuation Roll, visit the Scottish Assessors Association website.