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.
Valuation Roll-Revaluation 2017-Draft Rateable Values
The Assessor for Tayside is responsible for revaluing all non-domestic property in the area every five years. A 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.
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 results in the production of a new Valuation Roll which contains revised Rateable Values for all non-domestic properties in the Assessor's area.
Following the Scottish Government's announcement of their proposed 2017-18 budget on Thursday 15 December, which included the proposed rates poundage, DRAFT valuations for properties throughout Scotland have been made available to assist ratepayers at the Scottish Assessors Association Web Portal, www.saa.gov.uk Guidance on how to find a property is available within the Portal as is a list of Frequently Asked Questions.
It must be stressed that the valuations on display are Draft Valuations and will remain subject to change until Valuation Notices are issued in March 2017. Appeals against the revised valuations can only be made after 1st April 2017 and before 30th September 2017. Appeals can be lodged online using the SAA Web Portal.
The valuations shown are not the amount that will be paid as Non-Domestic Rates. The Scottish Government is responsible for setting the 'Rate Poundage' which is the percentage of the Rateable Value that is the basic amount of rates payable although that amount may vary due to reliefs and supplements.
Information concerning the rates poundage and also a rates calculator which will allow you to estimate your rates payments is available at www.gov.scot/businessrates
Assessors have powers to require the proprietor, tenant or occupier of a property to make a return of information such as rent, cost of construction, business throughput or turnover. If you have been asked to provide information and have not yet done so, you should make a return or, if you are unsure of what is required, contact the local office the details of which are shown on our contacts page.Lack of information may result in an incorrect valuation and it may take some time for any appeal against a valuation to be resolved.
Following a revaluation, the new values will generally remain unchanged until the next Revaluation; unless the property is altered or other changes take place. New properties are added to the Roll as they become occupied and entries for demolished buildings are deleted.
If you have any queries regarding your draft rateable Value contact the local office.