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Lothian Valuation Joint Board

Electoral Registration, Valuation and Council Tax within Lothian

Council Tax - General Information

Image of terraced housingThe Council Tax was introduced in 1993. The Tax is payable in respect of each dwelling and the amount to be paid is dependent upon the band shown in the Valuation List as applicable to that dwelling.

The amount of Council Tax payable by each household is derived from the capital value of the dwelling together with a system of resident discounts, based on occupation by two adults. A discount of 25% is given where only one adult is resident.

The Assessor is responsible for placing the banding on all domestic properties within the Lothian Area. LVJB does not deal with payment of council tax. This is dealt with by each Council's Finance office.

Property Banding

Council Tax Bands in Lothian
Band Property Value
A Dwellings with a Capital Value of up to £27,000
B Dwellings with a Capital Value of between £27,001 and £35,000
C Dwellings with a Capital Value of between £35,001 to £45,000
D Dwellings with a Capital Value of between £45,001 to £58,000
E Dwellings with a Capital Value of between £58,001 to £80,000
F Dwellings with a Capital Value of between £80,001 to £106,000
G Dwellings with a Capital Value of between £106,001 to £212,000
H Dwellings with a Capital Value over £212,000

Detailed Council Tax figures for the whole of Lothian are available on the Bands and Charges page of the website.