Whether it has evaluated the effectiveness of the current eligibility criteria for lodging a proposal to alter a council tax valuation band…

The eligibility criteria for lodging a proposal to alter a Council Tax valuation band are set out in The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 and are administered by Scottish Assessors, who are independent of national and local government.The current framework provides a number of routes through which valuation bands may be reviewed. Council Taxpayers may make a proposal in prescribed circumstances, including within six months of becoming liable for Council Tax at a property. Similar rules exist in England and Wales.In addition, Assessors have an ongoing statutory duty to maintain accurate valuation lists and may alter a valuation band where they are satisfied that an error has been made. As such, Assessors may accept informal requests for the valuation of a property at any time, without time limit. The decision whether to undertake such informal consideration of council tax banding is discretionary and therefore is one for the Assessor alone to make.The Scottish Government has worked with Local Government, including through a joint programme of engagement in the last parliamentary session, to build agreement and inform debate on the future of Council Tax. This has involved independent analysis by the Institute for Fiscal Studies, a public consultation which closed in January 2026 and engagement with members of the public and tax professionals. Analysis of this engagement and consultation activity will be published later this year. This will help to provide a clear evidence base for further work to build agreement on the future of Council Tax.