Part II Council Tax: Scotland
Chargeable dwellings
74 Different amounts for dwellings in different valuation bands.
1
The amounts of regional, islands or district council tax payable in respect of dwellings situated in any local authority’s area and listed in different valuation bands shall be in the proportion—
6: 7: 8: 9: 11: 13: 15: 18
where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.
2
The valuation bands for dwellings are set out in the following Table—
Range of values | Valuation band |
|---|---|
Values not exceeding £27,000 | A |
Values exceeding £27,000 but not exceeding £35,000 | B |
Values exceeding £35,000 but not exceeding £45,000 | C |
Values exceeding £45,000 but not exceeding £58,000 | D |
Values exceeding £58,000 but not exceeding £80,000 | E |
Values exceeding £80,000 but not exceeding £106,000 | F |
Values exceeding £106,000 but not exceeding £212,000 | G |
Values exceeding £212,000 | H |
3
The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—
a
substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;
b
substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) above.
4
No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.
5
Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the valuation list.