Credit portal




How is council tax banding worked out

how is council tax banding worked out


Property based local taxation in Scotland is split into two separate parts - domestic property and non-domestic property. Domestic properties are subject to council tax whilst non-domestic properties are entered in the Valuation Roll with a rateable value and the occupiers are charged rates.

On 1st April 1993, the Council Tax replaced the community charge or 'poll tax' as the way people contribute to the cost of local services. This web page explains how properties are valued in Scotland, what this means for your council tax bill and how you can appeal against your valuation.

How is the council tax bill worked out?

The council tax bill for any dwelling will depend on the valuation band in which the dwelling is placed, the

tax levels set by the local authorities for the area and the personal circumstances of the people normally living there. This web page explains matters relating to the valuation band in which the dwelling is placed.

What is a valuation band?

Each dwelling is placed on a valuation list in one of eight broad valuation bands ranging from A to H as set out in law. The list will show only the band to which your house has been allocated and a precise value will not be given. The responsibility for compiling the valuation list for your area lies with the assessor.

Valuation bands of all dwellings in Scotland may be viewed at the Scottish Assessors' Association website at

The bands for Scotland are:

Category: Taxes

Similar articles: