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What is the Valuation List?

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What is the Valuation List?

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This is a list of all dwellings including some domestic stores and garages. It sets out for each property: – its address – its banding – an indication if the banding results from a decision by the Valuation Appeal Committee or the Court of Session – the effective date of any change in the banding – a marker which shows if the dwelling is exempt (some domestic stores, garages etc.) What do the Council Tax Bandings mean? The banding reflects the figure for which the property might have been expected to realise in the open market on lst April 1991, allowing for the statutory assumptions as set out in the Council Tax legislation. These are summarised at the STATUTORY ASSUMPTIONS section.

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