Council Tax
What is the Valuation List?
The Council Tax Valuation Lists are lists of all dwellings in each of the three Council areas, and include some domestic stores and garages where these are remote from the occupiers home. It sets out for each property:
- its address
- its banding
- an indication if the banding results from a decision by the Local Taxation Chamber, Valuation Appeal Committee or the Court of Session
- the effective date of any change in the banding
- a marker which shows if the dwelling is exempt (some domestic stores, garages etc.)
What do the Council Tax Bandings mean?
Each Band covers a range of values:
| Up to £27,000 | A |
| Over £27,000 and up to £35,000 | B |
| Over £35,000 and up to £45,000 | C |
| Over £45,000 and up to £58,000 | D |
| Over £58,000 and up to £80,000 | E |
| Over £80,000 and up to £106,000 | F |
| Over £106,000 and up to £212,000 | G |
| Over £212,000 | H |
These values reflect the amount for which the property might have been expected to realise (sell for) in the open market on 1st April 1991, allowing for the statutory assumptions as set out in the Council Tax legislation.
How did the Assessor arrive at the Banding?
To decide which band is applied to each house, the Assessor looked at all valuation evidence, including actual sale prices for houses sold in the open market around 1991. This information was used to place each house in the area in to one of the eight valuation bands.
I have recently purchased a house. How do I find out its Valuation Band?
You can search the Council Tax Valuation List by clicking here, or by using the maroon coloured search box on the main SAA Homepage.
I have recently moved into a new house, which is not shown on the Valuation List. How do I find out the Valuation Band?
If the house is not shown on the Valuation List you should contact the Assessor immediately. If your property, or a property the same as yours has not already been inspected, an inspection may need to be arranged with one of my team. Following this, your new home will be added to the Valuation List as soon as is practical. A banding notice will be issued by post to you at this time.
I think the valuation band applied to my house is too high, can it be changed?
When a house was banded for Council Tax, be it at the inception of Council Tax in 1993, or when a new property was added to the list thereafter, the council tax payer had the right to make a proposal to change the banding. Thereafter there are only limited circumstances in which a proposal to alter the band may be made. Details on how to make a proposal can be found at saa.gov.uk/council-tax/council-tax-proposals/. Please note that by law, proposals are unable to be made verbally, and therefore we cannot offer this service over the phone.
I am not happy with my banding. Can I appeal it?
An appeal against the banding of your house is described in the legislation as a ‘proposal’ and circumstances in which you can lodge a proposal can be found at the proposal section. You can lodge a proposal electronically by searching for your property in the online Valuation List, selecting your particular property and then clicking on Make a proposal. You will be asked to state the reasons why you think the entry in the List is incorrect, and what you think it should be changed to. Please note that by law, proposals are unable to be made verbally, and therefore we cannot offer this service over the phone.
I have recently extended my house, will my valuation band be increased?
Under current legislation, and providing that no other existing properties are involved, alterations and extensions will not affect the valuation band until the property is sold. However, once sold the banding may be reviewed and the new taxpayer will have to pay a higher amount of Council Tax if the band is increased. By law, the band must be increased from the date the property is sold, and any increase liability would be effective from that date. If you have moved in to an extended property, and wish to know if your band might change, please contact us.
I bought my house for less than the value indicated by the band. Is the banding too high?
Not necessarily. The band applied to any house is based on an examination of the prices of all similar houses sold at, or about, 1 April 1991, and some prices achieved may be higher than others. The Assessor will have taken a view of what might reasonably be expected for the house, which may well be more than the amounts for which some of the houses in the group actually sold. If you have bought a property in poor repair the assessor cannot take this into account in arriving at the banding.
I think that my valuation band is correct but I cannot afford to pay my Council Tax bill, what can I do?
The Director of Finance of your local Council determines the actual amount of Council Tax payable in respect of each property. You should contact that department in order to find out that all aspects of discount and relief have been correctly applied. You will find the relevant contact details on your bill.
Further information about Council Tax in Scotland can be found on the main SAA website by clicking here.
