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Council tax band proposal to the Assessor: statement of evidence (Scotland)
Scotland · in English
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For the owner or council taxpayer of a home in Scotland who thinks it is in the wrong council tax band: a signed statement of your evidence — why the band is wrong, and the addresses and bands of similar homes nearby — to send or upload with your proposal to the local Assessor, who sets bands in Scotland. The Scottish Assessors' free online proposal form is the route; this statement carries your comparisons. A proposal can be made only in limited cases, most often within six months of your becoming the taxpayer or of the Assessor altering the band. The band can go up as well as down.
- Made for use in Scotland
- Last updated October 29, 2026
- Document in English
Where a UK document reproduces the words of legislation or of a government publication — UK, Scottish or Northern Irish — it contains public sector information licensed under the Open Government Licence v3.0.
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When to use this document
- You think your home in Scotland is in the wrong council tax band and want to send the Assessor your evidence.
- Neighbours in the same kind of house in Scotland pay a lower band than you do.
- You have just bought a flat in Scotland and the council tax band looks too high.
- You want your comparisons in writing to go with your band appeal to the Assessor.
What you fill in
The details the document asks for.
- Assessor you send it to (e.g. the Assessor for Lothian Valuation Joint Board)
- Sender
- Sender's address
- Town or city
- Sender's postcode
- Address of the property
- Current council tax band (A to H)
- Band you believe is right (A to H)
- Date you became the council taxpayer for the property
- Date the Assessor altered the band (only if that is why you can propose)
- Council tax account number (on your bill)
- Why you believe the band is wrong (size, rooms, condition, changes to the area)
- Similar homes nearby: address, band, and how they compare
- Other evidence you enclose (e.g. sale particulars, photos, floor plans)
- Date
Common questions
- Where do I send a council tax band proposal in Scotland, and is there a charge?
- There is no charge. In Scotland bands are set by the local Assessor, not by the council, and the Scottish Assessors' website (saa.gov.uk) has a free online proposal form and a search to compare your band with similar homes. Send or upload this statement with the proposal. Keep paying the council's bill meanwhile; if the band is lowered, the council adjusts the bill and refunds or credits any overpayment.
- What if the six months for a council tax band proposal in Scotland have passed?
- A late proposal is invalid: the Assessor has no power to extend the time, and appeals on late proposals have been dismissed. The six months run from the date you became the taxpayer, or from the Assessor altering the band; the Assessor's website lists the other cases in which a proposal can be made. Check your dates before you start, and send the proposal well before the end of the period.
- Can a Scottish band proposal raise my band, and what if the Assessor says no?
- Yes, it can raise it: the Assessor looks at the home as a whole, so the band may go down, stay the same or go up, and bands rest on what a home would have been worth on 1 April 1991. If the Assessor does not agree with your proposal, you can appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber), which replaced the valuation appeal committees on 1 April 2023. The Assessor's decision letter gives the time limit; keep to it.
How you can sign this document
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