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Council tax valuation bands

Every domestic property in Dumfries and Galloway is valued to assess which council tax band it sits in. The valuation band of a property is used to work out how much council tax must be paid.

Band

Property Value

A

Up to £27,000

B

£27,001 - £35,000

C

£35,001 - £45,000

D

£45,001 - £58,000

E

£58,001 - £80,000

F

£80,001 - £106,000

G

£106,001 - £212,000

H

£212,001 and over


How are valuations worked out?


The valuation band of a property reflects its market value on 1st April 1991, not what the property is worth today. Valuations also take account of a properties physical state and its locality on 1st April 1993 and are subject to a number of important statutory assumptions:

  • the sale was with vacant possession
  • the dwelling was in a state of reasonable repair (regardless of its actual condition)
  • the size and layout of the dwelling and the physical state of the locality were the same as at the time when the valuation of the dwelling was made
  • the dwelling was sold free from any heritable security (i.e. any mortgage is assumed to be paid off)
  • common parts were in a state of reasonable repair (regardless of their actual condition) and the purchaser would be liable to contribute towards the cost of keeping them in such a state
  • use of the dwelling would be permanently restricted to use as a private dwelling
  • the dwelling had no development value other than that attributable to 'permitted development'

Any kind of house or flat will count as a dwelling if it is used as such, including second homes that are not let out commercially. Caravans count as dwellings if they are someone's main home. Certain properties in multiple occupation where facilities are shared may also count as one dwelling.

There are also special provisions applicable to the Council Tax banding of properties used in connection with agriculture, crofting or fish farming, and properties adapted for people with physical disabilities.

Increase in Value
A material increase in value may result from building, engineering or other works carried out on the dwelling. Any change in the Council Tax band following on a material increase in value will only take effect after the property is next sold.

Reduction in Value
A material reduction in value may result from:

  • the demolition of any part of the dwelling
  • any change in the physical state of its locality
  • any adaptation of the dwelling to suit a person who is physically disable

A reduction in value caused, for an example, by a downturn in the housing market, does not count for Council Tax purposes.


Valuation List


The Council Tax Valuation List is a list of all domestic properties, their addresses and council tax bands which is maintained by the Assessor for Dumfries and Galloway.

You can see the Council Tax Valuation List on the Scottish Assessors Association website or by visiting the Assessor's office or any library during normal opening hours.


Can I appeal against the Assessor's valuation?


The owner of the property or the person liable to pay council tax can request an appeal (also known as lodging a proposal) to alter the council tax band in the following circumstances:

  • within 6 months of becoming the owner or the liable person
  • within 6 months of the Assessor altering the band
  • within 6 months of an appeal decision in respect of a dwelling comparable to you which gives you reasonable grounds to contend that the band applicable to your dwelling should be changed
  • at any time if there has been a material reduction in the value of the dwelling
  • at any time if there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold
  • at any time if the balance between domestic and non-domestic use changes (for example, in hotels or boarding houses)

If appeals cannot be resolved by negotiation, the matter will be heard by the Valuation Appeal Committee (VAC). The VAC will deal with appeals based on any evidence presented to them at a hearing.


Download a list of valuation appeals heard in Dumfries and Galloway:

Related Information

Contact Details

 

Assessors

Carmont House
The Crichton
Bankend Road
Dumfries
DG1 4ZJ

Tel: 01387 260627
Fax: 01387 260632
Email this contact

More Information

External Links

Contact Dumfries and Galloway Council T: 030 33 33 3000

Council Offices
English Street
Dumfries
DG1 2DD

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