The aim of this page is to aid understanding of the rating 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 Government information
  • Details from Assessor’s local website
  • All Scotland information including on-line access to the Valuation Roll via the Scottish Assessors’ Association web Portal

Valuation Panel Material

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

  • Policy Statement Regarding Continuations - Download
  • Appeal Procedure Leaflet
  • Arrangements for Future Hearings - 13 May 2021 - Download

Scottish Government Material

We understand this is currently being updated to reflect the position following the 2017 revaluation.  A link will be provided when it becomes available.

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 the link all Scotland information, including on-line access to the valuation roll and council tax list can be readily accessed. Scottish Assessors Association