If you are the person liable to pay Council Tax for the property, you can lodge an appeal (known as a proposal ) to alter the Council Tax band
1. within six months of becoming the liable person
2. within six months of the Assessor altering the band
3. within six months of an appeal decision in respect of a dwelling comparable to yours which give you reasonable grounds to contend that the band applicable to your dwelling should be changed at any time
4. if there has been a material reduction in the value of the dwelling at any time
5. 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
6. if the balance between domestic and business use of the property changes (for example, in some hotels or boarding houses which are part domestic).
7. You can lodge a proposal electronically by visiting the Scottish Assessors website. Find the property which you wish to make a proposal against, and follow the procedure.
Material 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 or any adaptation of the dwelling to suit a person who is physically disabled. A reduction in value caused, for example, by downturn in the housing market, does not count for Council Tax purposes.
Contact the Assessor's staff for a Proposal form, make the request by e-mail , or access the Proposal form online . The form must be printed out, completed, signed and returned to the Assessor.
Material Increase in Value and Subsequent Sale
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 (or any part of it) is next sold. If you are considering buying a dwelling and works have been carried out to that dwelling, since 1st April 1993, it is advisable to contact the Assessor to ascertain if those works will affect the banding after sale.
Contact the Assessor's staff for a Proposal form, make the request by e-mail , or access the Proposal form online . The form must be printed out, completed, signed and returned to the Assessor.
The Valuation Appeal Committee
Your proposal will be considered and discussed with you. If it is not accepted by the Assessor and you remain dissatisfied with the band the matter is heard as an appeal by an independent Valuation Appeal Committee .
View the Valuation Appeal Committee Hearings
