HC Deb 07 December 1992 vol 215 c508W
Mr. Gallic

To ask the Secretary of State for Scotland if he will make a statement about the draft council tax valuation lists which were delivered to levying authorities in Scotland by 30 November.

Mr. Stewart

Assessors delivered draft valuation lists, showing the bandings of dwellings in Scotland, to levying authorities by 30 November. The number of dwellings in each valuation band is given in the table.

Percentage Number
Band A 27.40 590,499
Band B 26.32 567,268
Band C 15.28 329,246
Band D 10.89 234,568
Band E 10.77 232,037
Band F 5.24 112,871
Band G 3.64 78,353
Band H 0.47 10,075
Total 100.00 2,154,917

Note:

The figures exclude lock-ups and private storage premises that are separately entered in the valuation list and are exempted from the council tax.

Information on the number of dwellings in each district and islands area and their distribution between bands has been placed in the Library. Householders will be able to see the draft lists at the principal offices of their levying authority. The valuations have been carried out by local assessors. Valuations have been made on the basis of the price, subject to certain assumptions, which dwellings might have reasonably been expected to realise on the open market if sold on 1 April 1991.

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