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:
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.