Making a Proposal to alter your band

If you are the owner of the property or the person liable to pay Council Tax for it, you may lodge a proposal to alter the Council Tax Valuation Band as follows:

within six months of becoming the owner or the liable person
within six months of the Assessor issuing a notice of banding
within six months of an appeal decision of the First-tier Tribunal for Scotland, which is a relevant decision, in respect of a dwelling comparable to yours which gives you reasonable grounds to contend that the band of your dwelling should also be changed
at any time if you believe there has been a “material reduction” in the value of the dwelling (see below)
at any time if you believe there has been a “material increase” in the value of the dwelling and it, or any part of it, has subsequently been sold (see below)
at any time if the balance between domestic and non-domestic use changes (for example, in guest houses or hotels ).
at any time to add a dwelling not shown on the list
at any time to delete a dwelling that is shown on the list
at any time to delete a dwelling that was shown on the list

Material Reduction in Value

A material reduction in value may result from the demolition of part of the dwelling, a change in the physical state of its locality or the adaptation of the dwelling to suit a person who is physically disabled.

A reduction in value caused, for example, by a downturn in the housing market, does not count for this purpose.

Material Increase in Value and Subsequent Sale

A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following a material increase in value will only take effect from the date the property is next sold.

If you believe your banding is incorrect then you can make a proposal to alter it using this website.

Please view the video or follow the instructions detailed below.

Go to the Home Page and use “To Search for a Council Tax band” to find your property.
View your search results and click on the chosen address in the “Select Property” column
Click on the “Make a proposal” button where the proposal form and further detailed guidance to help you through the process can be found.
You will receive an e-mailed acknowledgement (if you provide an e-mail address) that the local Assessor has received your proposal.

Alternatively, you can obtain, from your local Assessor, a Proposal Form which can be completed and posted.

Acknowledgement of Proposals

Within the period of 14 days beginning on the day on which the Assessor receives a proposal, the assessor shall acknowledge its receipt.

Valid Proposals

When a valid proposal has been made the Assessor has up to six months to consider the points made and respond accordingly. If the Assessor does not agree your band should be altered, they will serve notice that the proposal is not well founded. You have a right of appeal to the First-tier Tribunal for Scotland Local Taxation Chamber against the Assessor’s decision, but you must ensure that you make such an appeal within the statutory time period of six months plus six weeks from the date on which the Assessor received your proposal.

If the Assessor does not issue a decision within six months from the date on which the Assessor received your proposal, then you have a right of appeal to the First-tier Tribunal for Scotland Local Taxation Chamber. This must be done within six weeks of the expiry of the six-month period.

Invalid Proposals

Lack of title or Out of Time

Where the proposal is considered by the Assessor to be invalid, due to lack of title or being submitted out of time, the Assessor may serve notice on the proposer to that effect. If the proposer disagrees with the opinion of the Assessor the proposer may appeal against the notice, to the First-tier Tribunal for Scotland Local Taxation Chamber no later than 28 days after the Assessor’s service of notice. Any such appeal will be restricted to determining the validity of the proposal and not to consider the Council Tax band of the property.

Lack of information

Where the proposal is considered by the Assessor to be invalid, due to lack of information, the Assessor may serve notice on the proposer to that effect. The proposer can supply the missing information or if the proposer disagrees with the opinion of the Assessor, the proposer may appeal against the notice to the First-tier Tribunal for Scotland Local Taxation Chamber no later than 28 days after the Assessor’s service of notice. Any such appeal will be restricted to determining the validity of the proposal and not to consider the Council Tax band of the property.

Council Tax Appeals – First-tier Tribunal for Scotland Local Taxation Chamber

More information can be found at www.localtaxationchamber.scot/apply