Council Tax Valuation (Scotland)

How is your council tax band decided in Scotland?

Your council tax band decides the property part of your bill, so it is worth understanding how the band is set, who sets it, and when it can be changed. This page explains council tax valuation in Scotland, how to check your band, and how to challenge it if you think it is wrong, along with an important warning that a review can move your band up as well as down.

How we can help:

• We help you understand your band and your bill
• We explain whether you may have grounds to challenge it
• We speak to your council on your behalf
• We help with council tax arrears or a wage arrestment
• Free, confidential help – with no obligation

Watch: how council tax works in Scotland and what to do if you fall behind.

Who sets your council tax band?

Your band is set by the Assessor, not by your council. Assessors are independent of the councils that send out the bills, and they are responsible for valuing every home in their area and placing it in a band. Your council then applies its own rates to that band to work out your bill. This is done automatically, so no one needs to visit your home and there is nothing you have to do to be given a band.

What date is your band based on?

Every home in Scotland is banded according to its value on 1 April 1991, taking account of its physical state and its locality. This is a fixed valuation date, which is why the general rise in house prices since 1991 does not change your band. Two similar homes can sit in different bands if they were worth different amounts in 1991, and the same type of home can be banded differently in different parts of the country.

The eight valuation bands

There are eight bands, based on the 1991 value of the property:

The cash amount for each band is set by your council, so the band tells you where your home sits, while the council decides how much that band costs. You can read more about how the charges work on our council tax in Scotland page.

How to check your council tax band

You can check your band, and your neighbours’ bands, for free on the Scottish Assessors’ Association website. It is worth comparing your band with similar homes nearby, because if very similar properties are in a lower band, that can be a sign your band is worth looking into. Your band is also shown on your council tax bill.

What does the Assessor take into account?

When a home is banded, the Assessor compares it with similar properties and makes a number of standard assumptions, including that:

• The property is in a reasonable state of repair;
• It is sold with vacant possession, on the open market;
• Its size, layout and character are as they were at the valuation date;
• The local area is of the same general standard.

Features such as the number and size of rooms, the type of property, and its location all feed into the comparison. Because the band is based on a comparison rather than a modern survey, it does not need anyone to visit your home.

New and improved properties

A new-build home still has to be banded on the 1991 basis. The Assessor works out what the property would have been worth if it had existed on 1 April 1991, places it in a band, and passes that to the council so a bill can be issued. If you extend or significantly improve a property, that can increase its value, but a higher band usually only takes effect when the property is next sold, rather than straight away for the current owner.

When can your band change?

Bands are deliberately stable, and only a few things can change them:

• A material change of circumstances, such as part of the property being demolished, or a change in the physical state of the local area that affects value;
• A property being split into separate homes, or converted from separate homes into one;
• A significant improvement or extension, which usually affects the band when the property is next sold;
• The Assessor making an alteration, or a relevant tribunal or court decision on comparable properties.

An ordinary rise or fall in the housing market does not change your band, because the band is fixed to 1991 values.

How to challenge your council tax band

You cannot challenge your band simply because you feel it is too high at any time. Instead, you can make a formal proposal to the Assessor to alter your band in specific circumstances, which include:

• Within six months of becoming the owner or the person liable to pay council tax for the property;
• Within six months of the Assessor issuing a banding notice or altering your band;
• Where there has been a material change of circumstances affecting the value;
• Where a relevant decision by the Lands Tribunal or a court affects comparable properties.

You make a proposal to the Assessor, setting out why you believe the band is wrong, ideally with examples of similar local properties in a lower band.

Appealing to the Local Taxation Chamber

If you make a proposal and the Assessor does not agree to change your band, the disagreement can be referred as an appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland, which since 1 April 2023 handles council tax appeals (it replaced the former Valuation Appeal Committees). The Chamber will consider the evidence and decide the band. As with any council tax dispute, you should keep paying your bill while an appeal is being decided, to avoid slipping into arrears in the meantime.

If you are struggling to pay

Whatever band you are in, if you are finding it hard to pay your council tax, it is important not to ignore it. A missed payment leads to a reminder, then you can lose the right to pay by instalments, then the council can obtain a summary warrant (which adds a statutory 10%) and instruct sheriff officers, who may use a wage arrestment. The good news is that this can be stopped, removed or avoided, and there are several routes to deal with the arrears:

See our full wage arrestment solutions overview, or read more about who is liable for council tax.

Council tax valuation at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can read more about council tax valuation and your rights from these independent, official sources:

• Scottish Assessors’ Association (check and understand your band)
• mygov.scot – Council Tax appeals
• Local Taxation Chamber, First-tier Tribunal for Scotland
• Citizens Advice Scotland – Council Tax
• MoneyHelper – Dealing with debt (government-backed)

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