How to Challenge Your Council Tax Band in Scotland

Step 1: Check Your Current Band

Your council tax band in Scotland is set by your local Scottish Assessor based on the estimated value of your property as of 1 April 1991. You can check your current band on the Scottish Assessors website, or use TaxBandCheck's free checker which automatically detects Scottish postcodes.

Step 2: Compare With Neighbours

The strongest evidence for a band change is finding comparable properties in your area that are in a lower band but have similar characteristics (size, type, age, condition). Look for neighbours with the same property type and similar floor area that sit in a lower band.

Step 3: Gather Your Evidence

Before submitting a proposal, gather supporting evidence:

• Comparable properties in lower bands (addresses and band details)
• EPC certificates showing floor area and property characteristics
• Sale prices from around 1991 (Registers of Scotland data)
• Any evidence the property has not been extended or improved since 1991

Step 4: Submit a Proposal to the Scottish Assessor

In Scotland, the process is called a “proposal” — not a “challenge” or “appeal” as in England. You submit your proposal directly to your local Scottish Assessor. You can find your Assessor on the SAA website. Submitting a proposal is completely free.

Important: You can only make a proposal if you are the council taxpayer, a new occupier (within 6 months of moving in), or if there has been a material change to the property or its locality.

Step 5: Wait for the Assessor's Decision

The Scottish Assessor will review your proposal and may carry out an inspection of your property. This typically takes 2 to 6 months. If the Assessor agrees, your band will be changed — and you will receive a refund for any overpayment.

Step 6: Appeal to the First-tier Tribunal (if needed)

If the Scottish Assessor rejects your proposal, you can appeal to the First-tier Tribunal for Scotland (Housing and Property Chamber). This is a free, independent body that will hear your case. You do not need a solicitor — many people represent themselves successfully.

Key Differences: Scotland vs England