Has Scotland Ever Revalued Council Tax Bands?
Updated: March 2026
No. Scotland has not carried out a general revaluation of council tax bands since the system was introduced in April 1993. Every property in Scotland is still assessed based on what it was worth in April 1991 — over three decades ago. Despite repeated calls for reform, no government has been willing to update the valuations.
The 2007 revaluation that never happened
In 2007, the Scottish Executive commissioned a revaluation exercise. Properties across Scotland were assessed at current market values, with the aim of updating the banding system to reflect how the housing market had changed since 1991. The results were collected — but they were never published. The revaluation was quietly abandoned when it became clear that millions of homeowners would face higher bills. The political cost was deemed too great. The data was never officially released, and the exercise was shelved indefinitely.
Why revaluation keeps getting shelved
The core problem is distributional. Since 1991, property prices in Edinburgh, Glasgow, and Aberdeen have risen far faster than in rural areas. A general revaluation would shift the council tax burden onto urban property owners — many of whom would see their bands increase by one or two levels. No government has been willing to implement a change that would produce millions of losers, particularly in the cities where most voters live. The political calculus has remained the same for over 30 years.
What this means for your band
The continued use of 1991 values means that relative assessments are effectively locked in permanently. If your property was incorrectly assessed relative to your neighbours back in 1991, that error remains in place today. You may have been overpaying for years — or even decades — without realising it. The only way to correct an incorrect banding is to challenge it through the Scottish Assessors Association and, if necessary, the Valuation Appeal Committee.
When might Scotland revalue?
There is no confirmed timeline. The 2023 programme for government did not include council tax reform, and no subsequent announcement has committed to a revaluation date. The system established in 1993 remains in place. If a revaluation does eventually occur, new assessments would reset all bands based on current market values. Until then, the 1991 framework is the only system in operation — and the only basis on which you can challenge your band.
Check your 1991 assessment
Use our free tool to see your current council tax band and whether your property appears to have been incorrectly assessed relative to your 1991 neighbours. If similar properties on your street are in a lower band, you may have grounds to challenge. See also our Scotland overview page for more on how the Scottish system works.
Check Your Scottish Council Tax Band Free
Enter your postcode to see your band, compare with neighbours, and get an instant case strength score.
Check My Band