Property element
All domestic properties in Scotland have been valued and placed in one of eight valuation bands A to H. Any type of house or flat counts as a dwelling. Caravans count if they are the client’s main home. Properties with multiple occupation with shared facilities may count as one or more dwellings dependant on arrangements.
The valuation of a property is based on what it would have sold for on the open market on 1 April 1991.
The Assessor does not normally adjust the valuation based on sale prices over time. They apply the Comparative Principle of Valuation, which relies on comparing the physical and geographic features of the property to be valued with those of houses that sold around 1 April 1991.
The current bands are:
Range of Values | Band |
|---|
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 |
The Council Tax Valuation List is a public document which contains the addresses and council tax bands for all domestic properties in the valuation area. It is available at the local Assessor’s office or on the Scottish Assessors Association’s website.
Certain properties are exempt, and advisers should check to ensure an exemption has been applied for, if appropriate.