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Council Tax Bandings

What is the Valuation List?

The Council Tax Valuation List is a list of all the dwellings in the area, giving their banding for Council Tax purposes. It sets out for each property

  • its address
  • its banding
  • an indication if the banding results from an appeal decision
  • the effective date of any change in the banding
  • a marker which shows if the dwelling is exempt

Where can I see it?

The Valuation List can be examined during office hours at the Assessor's offices in Dundee, Perth and Forfar. The List can also be viewed on the Tayside section of the Scottish Assessors Portal at www.saa.gov.uk/tayside/.

What do the Bandings mean?

The banding reflects the figure for which the property might have been expected to sell in the open market on 1st April 1991, given the conditions set out in the legislation which established the Council Tax.

In Scotland, the bandings indicate price ranges as follows:

Band

Range of Values

A

up to £27,000

B

over £27,000 and up to £35,000

C

over £35,000 and up to £45,000

D

over £45,000 and up to £58,000

E

over £58,000 and up to £80,000

F

over £80,000 and up to £106,000

G

over £106,000 and up to £212,000

H

over £212,000

For equivalent bandings for England visit the Directgov website

How did the Assessor arrive at the bandings?

To decide which band applied to each of the houses in his area, the Assessor looked at the prices obtained by every house sold in the open market during 1990, 1991 and 1992. He also looked at later prices, but only as an indication of the way house prices were changing over time. He used that information to place bands on all of the houses in the Tayside area.

What are the conditions mentioned above?

The Council Tax legislation sets out certain assumptions which the Assessor is required to make when he is estimating values for houses. These are

  • that the house was sold with vacant possession
  • that it was in a reasonable state of repair
  • that the size and layout of the dwelling and the physical state of the locality were the same as at the time when the valuation was made
  • that the dwelling was free from any heritable security (i.e. that there was no outstanding mortgage)
  • that any common parts (such as tenement stairs) were in a reasonable state of repair and the purchaser of the house would be required to contribute to their upkeep
  • that the use of the dwelling would be permanently restricted to use as a private house
  • that the dwelling had no development value other than that attributable to permitted development (i.e. there should be no increase in value to reflect possible planning permission for an extension or change of use)

Because these assumptions require to be made, the banding of a house may not reflect its actual sale price in 1991 if, for example, it was sold to a sitting tenant (so not on the open market) or it sold for a high price conditional on planning permission for an extension or another house on the site.

Are the bands for similar houses the same everywhere?

No. The sales information made it clear that the prices for similar houses varied from area to area. If that difference was enough to place similar houses in different bands, it will be reflected in the banding list. The Assessor is required by the law to reflect the prices which would have been expected if the houses had sold in April 1991. If the actual prices show geographical variations, so must the Assessor.

Can Valuation Bands change?

Only in certain circumstances.

If your home increases in value because alterations or improvements have been carried out since 1st April 1993, the change will not affect the council tax valuation band until the property (or any part of it) is sold. Thereafter it can then be rebanded if the increase in value is sufficient to move it to a higher band. If your home decreases in value because part of it is demolished, the physical state of the local area changes, or alterations have been carried out to make it suitable for use by a person with a physical disability, it may be rebanded with immediate effect.

If you start, or stop, using part of your property to carry out a business, or the balance between business and residential use changes, it may be necessary to alter both the council tax banding and the non-domestic rateable value.

If there has been an error in the original banding it can be corrected and the correct value banding substituted in the list.

If there has been an appeal, and it is decided that the banding is wrong, a new band will be substituted.

Where a rebanding is necessary, your home will be valued at the figure it would have been expected to sell for on 1st April 1991, if the new physical circumstance had existed then. If the change in value is only slight, it may not be enough to move your home from one band to another.

What is an exempt dwelling?

The Council Tax legislation directs that some types of property are to be regarded as dwellings, but are not to be subject to the Council Tax. The largest group of these is that containing lock-up garages used in connection with houses. These are shown in the Banding List with the marker 'LG'.

I bought my house for less than the value indicated by the band. Does that mean the band is wrong?

Not necessarily. You may just have got a bargain! The band applied to any house is based on an examination of the prices of all similar houses sold at or about 1st April 1991, and some 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 figures for which some of the houses in the group actually sold.

If I disagree with the banding, can I appeal against it?

Possibly. Contact the Assessor for details of rights of appeal and appeal procedures.

Payment of Bills

If you have any queries concerning the payment of your Council Tax, you should contact the office of the Director of Finance for your area:-

Area

Telephone

Angus

01382 536500

Dundee

01382 431205

Perth & Kinross

01738 477430



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