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Council Tax

Statutory Assumptions Applied to Banding

The Assessor must make a number of statutory assumptions in determining the Council Tax band. These are:

  • the sale was with vacant possession

  • the dwelling was in a state of reasonable repair (regardless of its actual condition)

  • the size and layout of the dwelling and the physical state of the locality were the same as at the time when the valuation of the dwelling was made or, in the case of a valuation carried out in connection with a proposal to alter the valuation list, as at the date from which that alteration would have effect

  • the dwelling was sold free from any heritable security (i.e. any mortgage is assumed to be paid off)

  • common parts were in a state of reasonable repair (regardless of their actual condition) and the purchaser would be liable to contribute towards the cost of keeping them in such as state

  • use of the dwelling would be permanently restricted to use as a private dwelling; and

  • the dwelling had no development value other than that attributable to “permitted development”.

There are also special provisions applicable to the Council Tax banding of properties used in connection with agriculture, crofting or fish farming, and properties adapted for people with physical disabilities.

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