Council Tax Banding

The purpose of this page is to aid understanding of the council tax regime with particular reference to the arrangements for the hearing of appeals.

There are four main sources of information:

  • The material provided by the Appeal Panel
  • Scottish Executive information leaflets
  • Details from the Assessor’s local website
  • All Scotland information including on-line access to the Council Tax List via the Scottish Assessors’ Association web Portal


Valuation Panel Material

This material relates primarily to the arrangements made for hearings in this area.

Scottish Executive Material

By following the link below you can access the undernoted information which includes general guidance on the impact of the relevant legislation:
  • Council Tax in Scotland - A Guide
  • Liability (Including Discounts and Exemptions)
  • Valuation and Banding
  • A Guide for people who have special needs and their Carers
  • A Guide for Students, Student Nurses, Apprentices, Skillseekers and School Leavers
  • How to Appeal
  • Appeal Procedure
Scottish Government Council Tax

The Assessor's site

General information on the Assessor's functions and details can be obtained from the Assessor's local website: Highland & Western Isles Valuation Joint Board (Assessor)

Scottish Assessors' Association Portal

By following this link all Scotland information, including online access to the valuation roll and council tax list can be readily accessed. Scottish Assessors Association