In Scotland, a valuation joint board is a public body that is responsible for property valuations for local tax purposes across multiple council areas.[1] Each board is made up of a number of members appointed by the local councils in its area.[2]
The official that is responsible for property valuations is the Assessor. In most areas, the Assessor is also the electoral registration officer, responsible for maintaining the electoral roll.[1]
List of valuation joint boards
editThe following valuation joint boards exist as of 2023:[3]
| Valuation joint board | Council areas |
|---|---|
| Ayrshire Valuation Joint Board | East Ayrshire, North Ayrshire, South Ayrshire |
| Central Scotland Valuation Joint Board | Clackmannanshire, Falkirk, Stirling |
| Dunbartonshire and Argyll and Bute Valuation Joint Board | Argyll and Bute, West Dunbartonshire, East Dunbartonshire |
| Grampian Valuation Joint Board | Aberdeen, Aberdeenshire, Moray |
| Highland & Western Isles Valuation Joint Board | Highland, Western Isles |
| Lanarkshire Valuation Joint Board | North Lanarkshire, South Lanarkshire |
| Lothian Valuation Joint Board | Edinburgh, East Lothian, Midlothian, West Lothian |
| Orkney & Shetland Valuation Joint Board | Orkney Islands, Shetland Islands |
| Renfrewshire Valuation Joint Board | Inverclyde, East Renfrewshire, Renfrewshire |
| Tayside Valuation Joint Board | Angus, Dundee, Perth and Kinross |
Dumfries and Galloway, Fife, Glasgow and Scottish Borders are not part of a valuation joint board, and each appoints its own Assessor.[3]
See also
editReferences
edit- ^ a b "The Assessor – Scottish Assessors". Retrieved 2023-09-21.
- ^ "The Valuation Joint Boards (Scotland) Order 1995". legislation.gov.uk. 2015-03-09. Retrieved 2023-09-21.
- ^ a b "Assessors' Links – Scottish Assessors". Retrieved 2023-09-21.