The Council Tax (Valuation of Dwellings)(Scotland) Regulations 1992, Section 2 paragraphs (1), (2), (3) & (4) require that the Assessor must make a number of assumptions in determining the Council Tax band.

2. -(1) For the purposes of valuations under section 86(2) of the Local Government Finance Act 1992 (and valuations carried out in connection with proposals for the alteration of a valuation list), the value of the dwelling shall be taken to be the amount which the dwelling might reasonably have been expected to realise if it had been sold in the open market by a willing seller on 1 April 1991, having applied the assumptions mentioned in paragraph (2) below, where applicable, the additional assumption mentioned in sub-paragraph (a), (b) or (c) of paragraph (1) of regulation 3 below, as the case may be.

(2) The assumptions referred to in paragraph (1) above are

1. that the sale was with vacant possession;
2. that the dwelling was sold free from any heritable security;
3. that the size and layout of the dwelling, and the physical state of its locality, were the same as at the time when the valuation of the dwelling is made (or, in the case of a valuation carried out in connection with a proposal for the alteration of a list, as at the date from which that alteration would have effect);
4. that the dwelling was in a state of reasonable repair;
5. in the case of a dwelling the owner or occupier of which is entitled to use the common parts, that those parts were in a reasonable state of repair and the purchaser of the house would be liable to contribute towards the cost of keeping them in such a state;
6. in the case of a dwelling which contains fixtures to which paragraph (4) below applies, that the fixtures were not included in the dwelling;
7. that the use of the dwelling would be permanently restricted to use as a private dwelling; and
8. that the dwelling had no development value other than that attributable to permitted development

(3) In determining what is "reasonable repair" in relation to a dwelling for the purposes of paragraph (2) above, the age and character of the dwelling and its locality shall be taken into account.

(4) This paragraph applies to any fixtures which

1. are designed to make the dwelling suitable for use for any person who is physically disabled; and
2. add to the value of the dwelling.

There are also special provisions relating to the banding of properties used in connection with agriculture, crofting, or fish farming and properties adapted for people with physical disabilities. You can contact the City Assessor for more information about these.