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Council Tax

Statutory Assumptions Applied to Banding

The Council Tax (Valuation of Dwellings)(Scotland) Regulations 1992, require that the Assessor must make a number of assumptions in determining the Council Tax band. The most significant of these are that:

  • the sale was with vacant possession.
  • the dwelling (and any common parts) was in a state of reasonable repair.
  • the dwelling was sold free of any heritable security (e.g. free of any mortgage considerations).
  • the dwelling had no development value.

There are also special provisions relating to the banding of properties used in connection with agriculture, crofting, or fish farming and properties adapted for people with physical disabilities. You can contact the Assessor's office for more information about these.