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Tayside Valuation Joint Board

This site provides details of the structure of Tayside Valuation Joint Board and details of its Membership. It also provides information about the Assessor and Electoral Registration Officer and his staff, the Valuation Roll, Council Tax Valuation List and the Electoral Register.

Tayside Valuation Joint Board covers the local authority areas of Dundee City, Perth & Kinross and Angus Councils.

The Tayside Assessor is responsible for the valuation of non-domestic subjects for rating and the valuation and banding of domestic subjects for council tax, for the three Council areas. Tayside Assessor has also been appointed Electoral Registration Officer for both Perth & Kinross and Angus Councils, and in that capacity is responsible for the compilation of the Electoral Register for these two authorities.

If you wish to contact the Assessor's office, click here.

Information on Rateable Values and Council Tax bands of properties throughout Scotland can be accessed from the Scottish Assessors Association Website.

Annual canvass of electors

From 24 July 2017, households in Angus and Perth & Kinross will receive an electoral registration form asking residents to check whether the information that appears on the electoral register for those living at their address is correct as part of the annual voter registration canvass.

The aim of the Household Enquiry Form is to ensure that the electoral register is up to date and to identify any residents who are not registered so that they can be encouraged to do so.

The annual canvass is an opportunity for people to check whether they are registered. This includes asking for anyone living in the household to register if they will be 16 years old by 30 November 2018. Anyone that wants to vote in elections must be registered.

If the information detailed in the form is incorrect, such as people moving in, or out, or if a householder wants to change their voting method then then correct information can be supplied to the Electoral Registration Officer.

Householders can respond to the form by either replying by the text, email or via the web address provided. Forms can be posted back in a pre-paid envelope, which will be provided.

The Electoral Registration Officer will publish the revised register of electors for both Angus and Perth & Kinross on 1 December 2017.

Any residents who have any questions can contact the Electoral Registration Office in Forfar on 01307 462416, or in Perth at 01738 630303.

Non Domestic Rating Revaluation 2017

The Assessor for Tayside Valuation Joint Board is responsible for revaluing all non-domestic property in the area every five years. The last Revaluation was in 2010 and the Revaluation due in 2015 was postponed to 2017 by the Scottish Government and, for England and Wales, the UK Government.

Revaluation is a regular reassessment of all non-domestic properties. It applies to all land and any buildings on those lands unless the class of property is expressly exempted by law. The most common exemptions are Agricultural Lands and Domestic properties; the latter group is instead liable to Council Tax.

Revaluation results in the production of a new Valuation Roll which contains revised values for all non domestic properties in the area.

Revaluation Notices

Revaluation Rolls were made up on 15 March 2017 and new valuations were effective from 1 April 2017. A Revaluation Notice will be issued to all interested parties (Proprietors, Tenants and Occupiers) between 15 March 2017 and 21 March 2017.

These Notices detailed the entry made in the Valuation Roll and include:

  • The Reference number;
  • The Description (Shop, Office, Hotel, etc.) of the property;
  • The Address of the property;
  • The Proprietor, Tenant and Occupier as appropriate;
  • The Net Annual Value and Rateable Value (these, in most cases, are the same but will vary if there is an apportionment);
  • Any Apportionment (for example between Domestic and Non-Domestic parts of a property).

The effective date - in this case 1 April 2017.

The Notice also details:

  • The circumstance under which the Entry in the Valuation Roll can be amended;
  • How to appeal against the Value detailed in the Notice.

Appeals

In terms of appeals against the entry in the Valuation Roll (as shown on the notice), these can be made between 1 April 2017 and 30 September 2017.

The simplest way to lodge an appeal is via the SAA Web Portal and full guidance is provided on that web page:

https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/

Appeals are free to lodge and there is no fee levied for hearing by a Local Valuation Appeal Committee. Ratepayer Appellants will, however, be liable for any costs associated with engaging professional assistance.

Any appeals to be heard by the Lands Tribunal for Scotland will attract a fee. Appeals will only be heard by the Lands Tribunal in a very limited set of circumstances and will generally be of a highly complex nature. It is usual for professional assistance to be engaged by appellants involved in such appeals.

Appeals against decisions of the Appeal Committee or The Lands Tribunal will be heard by the Lands Valuation Appeal Court (part of the Court of Session) and will inevitably involve legal representation, the cost of which will be borne by each party to the appeal.

Ratepayers are reminded that, where they have not done so, they should provide their relevant local Assessor with all of the information requested in Forms of Return for such as Rental/Lease details.

Contact detail of the Assessor will be included on the Notices and are also available at:

https://www.tayside-vjb.gov.uk/pages/contactus.html










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