§ Mr. TylerTo ask the Secretary of State for Scotland if he will list, by council tax collection authority area, the number of outstanding banding appeal cases and the proportion they represent of all liable properties in that area, as at 1 April.
§ Mr. StewartThe table provides the available information, which relates to all classes of proposal to change the valuation list made to assessors and subsequent appeals.
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Proposals/appeals still to be dealt with at 31 March 1994 Number of properties liable for Council Tax (i) Number As percentage of liable properties Highland 87,532 2,537 2.9 Lothian 319,925 6,905 2.2 Strathclyde 937,092 16,894 1.8 Tayside 166,562 8,103 4.9 Orkney 8,381 4 0.0 Shetland 9,120 20 0.2 Western Isles 12,135 352 2.9 Scotland 2,114,027 47,291 2.2 Sources: (i) Estimates supplied by Local Authorities, October 1993.
(ii) Quarterly statistical return, from Assessors, 31 March 1994.