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Council Tax - Banding and Charges

Valuation List

The Valuation List contains all domestic dwellings that are considered to be liable for Council Tax. The Assessor is responsible for maintaining the Valuation List and placing every property into one of eight Valuation Bands, from Band A to Band H. The Valuation Bands are based on an estimate of the property value on the open market in April 1991. Newer properties are given a Valuation Band when they are built, which is based on an estimate of their value had they existed on 1 April 1991. If there has been a material increase in value resulting from building, engineering or other works carried out on the property, any increase in value will only take effect after the property is next sold.

The Valuation Band will determine how much Council Tax is payable on each property and will be shown on the Council Tax bill. Each year the Council sets the charge for a Band D property, with the tax for properties in all other bands being a proportion, fixed in law, of that Band D charge.

Before 1 April 2017 a property in the highest Band H paid three times more than a property in the lowest Band A. From 1 April 2017 the Scottish Government increased the Band D proportions for properties in Valuation Bands E to H. This means that from 1 April 2017 a property in Band H will pay almost 3.7 times the charge for a Band A property. 

The table below shows the proportion of the Band D rates, before and after 1 April 2017.

BandValue of PropertyProportion of Band D charge (before 1 April 2017)Proportion of Band D charge (from 1 April 2017)
A. Up to £27,000. 6/9. 240/360.
B. £27,001 to £35,000. 7/9. 280/360.
C. £35,001 to £45,000. 8/9. 320/360.
D. £45,001 to £58,000. 9/9. 360/360.
E. £58,001 to £80,000. 11/9. 473/360.
F. £80,001 to £106,000. 13/9. 585/360.
G. £106,001 to £212,000. 15/9. 705/360.
H. £212,000 and over. 18/9. 882/360.

Checking your Council Tax Band

The Council Tax Valuation List is a public document and contains the addresses and Council Tax bands of all domestic properties in the valuation area. It can be inspected at the Assessor’s office. You can also check the Council Tax Valuation List entry for any domestic property in Scotland by using the search facility on the Scottish Assessors’ Association website, available from the 'Related Sites' section of this page.

Appealing Banding Valuations

If you are the owner of the property or the person liable to pay Council Tax for it, you can lodge an appeal (known as a "proposal") to alter the Council Tax band.  If you disagree with your Valuation Band you can generally appeal within six months of becoming the owner or tenant of the property being added to the Valuation List.  More details on the appeals process can be obtained from the Scottish Assessors’ Association website, available from the Related Sites section of this page.

The Assessor

For further information on the Assessor or valuations you can visit the Scottish Assessors Association website available from Related Sites on the left of this page. You can also contact the Assessor at 8 Broad Street, Kirkwall, Orkney, KW15 1NX. Telephone: 01856876222 or visit the Orkney and Shetland Valuation Joint Board website, available from the 'Related Sites' section of this page.

Council Tax Billing and Collection 

Although the Assessor advises the Council of the Valuation Band of each property it is the Council who is responsible for carrying out the levying and collection of the Council Tax. Queries relating to Council Tax billing and collection should be addressed to the Council at the Revenues Section, Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY. Telephone: 01856873535 extension 2133 (Direct Dial 01856886322) or email the Revenues Section.

More information

More information on the Valuation Band changes from 1 April 2017 can be found in the 'Related Downloads' section of this page.

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