The Council Tax was introduced on 1 April 1993. It is a local charge on all households and pays for local services such as schools, libraries, leisure facilities and refuse collection.
The Assessor is responsible for compiling and maintaining the Council Tax Valuation List which shows the band of each house in Edinburgh and the Lothians.
Each house has been put into one of eight bands according to its open market value as at 1 April 1991 subject to certain banding assumptions which the Assessor must make.
Council Tax Bands in Lothian
|Band||Property Value as at 1st April 1991|
|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|
You can check your Council Tax band on the Scottish Assessors Association Website.
If you have purchased or moved into a newly built property and it doesn’t appear on the Scottish Assessors’ Association website please contact us so that it can be added to the Council Tax Valuation List without any delay to your Council Tax payments. When the property has been added to the Valuation List, a Council Tax Banding Notice will be sent to the owner and council tax payers.
Please be aware that if you have purchased a property and it had been altered or extended by the previous owner, the band will be reviewed and the house may be placed in a different band from the date of sale.
To get more information about the banding process, please visit the Scottish Assessor’s Association website. For details of the banding assumptions please visit https://www.saa.gov.uk/council-tax/statutory-assumptions-applied-to-banding/
If you disagree with the band of your property you may lodge a proposal (appeal) with the Assessor objecting. There are time limits and conditions for proposals (appeals), for example, any proposal must be lodged within six months of you taking an interest in your house or within six months of a Council Tax Banding Notice being issued to you.
A Proposal (appeal) must contain certain information and the simplest way to lodge one is via the Scottish Assessors Association website or it can be submitted in writing or by email to the Assessor – details are on our Contact Page.
Once a proposal (appeal) is lodged, our office will contact you in order to discuss the matter. If the matter cannot be resolved informally, arrangements will be made for the local Valuation Appeal Panel to hear your appeal. The Secretary and Panel members are independent of the Valuation Board and local councils. The Council Tax Guidance on Procedure Notes provide more information regarding the hearing process.
More information regarding proposals (appeals) can be found at the Scottish Assessors’ Association website (https://www.saa.gov.uk/council-tax/council-tax-proposals/ ).
If your house is being used as self-catering or short let holiday accommodation, our office may review its status and consider whether or not it is liable for business rates. Please complete the self-catering review form and return it to us.
You may have received a letter from our office requesting access to your property, requesting an update on the progress of a building warrant or planning application or requesting information regarding a newly built property. If you have received a letter you can reply via our contact page. Please remember to include any reference or case number that appears on the letter / form.