Question reference: S6W-12633
- Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
- Date lodged: 30 November 2022
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Current status: Answered by Tom Arthur on 5 December 2022
Question
To ask the Scottish Government how many properties have been (a) entered on and (b) deleted from the valuation roll in accordance with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 since the regulations came into force, broken down by (i) assessor and (ii) local authority area.
Answer
The Scottish Government does not hold information regarding the reason(s) for the addition of a property to, or removal from, the Valuation Roll. The valuation of all non-domestic properties is a matter for the Scottish Assessors, who are independent of central and local government.
To note in addition, as there are more than 70 days left until the end of the financial year, properties which have not yet met the criteria set out in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 may still do so before the end of the financial year.