FOI Request - Council Tax Valuation Roll
How many properties on your local authority’s council tax valuation roll have been revaluated to a higher council tax band due to improvements to that property, and the additional revenue generated each year as a result of such revaluations, in each year since 2000 to date.
This information is not held and is therefore exempt under Section 17 (1b) of the Freedom of Information (Scotland) Act 2002.
Although we use the information on the VR for the determination of the amount of CTX bills, it is maintained by the Assessor. The Assessor's office is responsible for determining which properties should have their bandings uprated due to improvements. We are only informed of the revised banding.
The FoI request should, therefore, be submitted to the Assessor.