Part II Council Tax: Scotland
Chargeable dwellings
74 Different amounts for dwellings in different valuation bands.
1
The amounts of F1. . . 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—
F2240: 280: 320: 360: 473: 585: 705: 882
where
240 is for dwellings listed in valuation band A, 280 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.