National Records of Scotland

Preserving the past, Recording the present, Informing the future

Valuation Records After 1989

Valuation Records After 1989

After 1989, local government taxation in Scotland was based partly on commercial rates (for which, as noted above, valuation rolls continued to be made) and partly by the Community Charge (between 1989 and 1993) and Council Tax (1993 to the present).

Community charge ('poll tax') records, 1989-1993

The National Records of Scotland (NRS) have copies of all registers of people in Scotland who were liable to pay the domestic community charge or 'Poll Tax' (NRS reference CCH) between 1989 and 1993.

Council tax valuation lists, 1993-date

The NRS has a full set of copies of council tax valuation lists (NRS reference CTA). They are not very informative, however, since they list addresses only and give no details of the residents or owners of each property.