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Rateable Valuations

Volume 939: debated on Friday 18 November 1977

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asked the Secretary of State for Scotland what information he has received from assessors on the expected results of revaluation.

I have received from assessors their estimates of the total rateable values assigned to domestic, industrial, commercial and miscellaneous subjects for each region, district and islands area for 1st April 1978. The following tables compare these estimates with the actual total rateable values for 1st April 1977. The revaluation multi- pliers have been calculated in the manner explained in footnote 2 to the table: they do not indicate the new valuations of individual properties which will be notified by assessors from 15th February next year.I am not yet in a position to decide on the level of industrial derating after March 1978; an order will be laid before the House in due course. Meantime, on the assumption that industrial derating continues at 50 per cent. and on certain assumptions about valuations not covered in the tables, the share of total rateable value by categories is as follows:

1977–781978–79
Domestic47·939·0
Industrial10·912·9
Commercial23·925·4
Miscellaneous17·322·7
100·0100·0

The information received form assessors distinguishes, within the domestic class, between subjects which are local authority houses and those which are privately owned. The all-Scotland revaluation multiplier for local authority houses is 2·6 and, for privately owned ones 2·9.

DOMESTIC

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

BORDERS REGION

Districts:

Berwickshire574,3071,619,6042·8
Ettrick and Lauderdale918,9082,658,7632·9
Roxburgh982,0532,870,5252·9
Tweedale487,9701,242,9712·5
Total2,963,2388,391,8632·8
CENTRAL REGION

Districts:

Clackmannan1,488,2193,560,0002·4
Falkirk4,494,09310,810,0002·4
Stirling2,623,0246,400,0002·4
Total8,605,33620,770,0002·4
DUMFRIES AND GALLOWAY REGION

Districts:

Annandale and Eskdale958,0402,791,0002·9
Nithsdale1,613,9124,617,4002·9
Stewartry723,7642,119,6002·9
Wigtown827,1102,371,3002·9
Total4,122,82611,899,3002·9
FIFE REGION

Districts:

Dunfermline3,729,90711,852,0003·2
Kirkcaldy4,411,17514,071,0003·2
North East Fife2,201,0247,038,0003·2
Total10,342,10632,961,0003·2
GRAMPIAN REGION

Districts:

Aberdeen City5,997,40318,033,7433·0
Banff and Buchan1,878,3575,905,5043·1
Gordon1,411,2044,479,9313·2
Kincardine and Deeside1,063,2633,418,8503·2
Moray1,955,2886,038,2903·1
Total12,305,51537,876,3183·1
HIGHLAND REGION

Districts:

Badenoch and Strathspey273,788864,8483·2
Caithness427,1011,482,7543·5
Inverness1,456,9024,526,8173·1
Lochaber466,2351,420,2323·0
Nairn268,227848,1063·2
Ross and Cromarty925,7673,193,7443·4
Skye and Lochalsh174,737548,0653·1
Sutherland230,467802,5033·5
Total4,223,22413,687,0693·2
LOTHIAN REGION

Districts:

East Lothian2,981,7358,350,0002·8
Edinburgh City16,645,64447,700,0002·9
Midlothian2,639,0217,200,0002·7
West Lothian3,719,12010,450,0002·8
Total25,985,52073,700,0002·8

DOMESTIC

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

STRATHCLYDE REGION

Districts:

Argyll and Bute1,695,9905,751,0003·4
Bearsden and Milngavie2,087,0295,508,0002·6
Clydebank1,666,2354,022,0002·4
Cumbernauld and Kilsyth1,871,6334,863,0002·6
Cumnock and Doon Valley1,083,7293,125,0002·9
Cunninghame3,882,52912,445,0003·2
Dumbarton2,951,8137,766,0002·6
East Kilbride3,007,8767,443,0002·5
Eastwood2,625,3457,325,0002·8
Glasgow City26,519,08959,287,0002·2
Hamilton3,650,1869,382,0002·6
Inverclyde3,236,7468,973,0002·8
Kilmarnock and Loudoun2,420,2547,196,0003·0
Kyle and Carrick3,796,50612,031,0003·2
Lanark1,785,9875,024,0002·8
Monklands3,431,8608,468,0002·5
Motherwell4,787,57612,136,0002·5
Renfrew6,544,54017,840,0002·7
Strathkelvin2,827,1087,227,0002·6
Total79,872,031205,812,0002·6
TAYSIDE REGION

Districts:

Angus2,569,7347,253,7002·8
Dundee City6,311,36216,241,9612·6
Perth and Kinross3,641,15110,898,2543·0
Total12,522,24734,393,9152·7
ISLANDS AREAS
Orkney202,911782,5503·9
Shetland179,687810,0004·5
Western Isles311,650978,7083·1
GRAND TOTALS
Borders Region
Central Region2,963,2388,391,8632·8
Dumfries and Galloway Region8,605,33620,770,0002·4
Fife Region4,122,82611,899,3002·9
Grampian Region10,342,10632,961,0003·2
Highland Region12,305,51537,876,3183·1
Lothian Region4,223,22413,687,0693·2
Strathclyde Region25,985,52073,700,0002·8
Tayside Region79,872,031205,812,0002·6
Orkney12,522,24734,393,9152·7
Shetland202,911782,5503·9
Western Isles179,687810,0004·5
311,650978,7083·1
TOTAL SCOTLAND61,636,291442,062,7232·7

INDUSTRIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

BORDERS REGION

Districts:

Berwickshire40,740145,9503·6
Ettrick and Lauderdale130,912637,0754·9
Roxburgh123,684584,3604·7
Tweedale45,404209,4024·6
Total340,7401,576,7874·6

INDUSTRIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

CENTRAL REGION

Districts:

Clackmannan837,4743,766,5004·5
Falkirk4,890,87216,642,0003·4
Stirling239,7021,102,0004·6
Total5,968,04821,510,5003·6
DUMFRIES AND GALLOWAY REGION

Districts:

Annandale and Eskdale228,758915,0004·0
Nithsdale289,1211,155,0004·0
Stewartry29,396115,0003·9
Wigtown65,257260,0004·0
Total612,5322,445,0004·0
FIFE REGION

Districts:

Dunfermline629,9862,783,0004·4
Kirkcaldy1,573,8596,827,0004·3
North East Fife168,036735,0004·4
Total2,371,88110,345,0004·4
GRAMPIAN REGION

Districts:

Aberdeen City1,009,8235,332,4135·3
Banff and Buchan497,2851,796,5243·6
Gordon177,305636,9753·6
Kincardine and Deeside144,182435,7223·0
Moray684,4103,428,8675·0
Total2,513,00511,630,5014·6
HIGHLAND REGION

Districts:

Badenoch and Strathspey44,720120,4952·7
Caithness16,67161,2653·7
Inverness252,870877,9483·5
Lochaber324,736783,2832·4
Nairn15,59851,0543·3
Ross and Cromarty614,3542,179,2373·5
Skye and Lochalsh32,57476,4432·3
Sutherland15,11756,8173·8
Total1,316,6404,206,5423·2
LOTHIAN REGION

Districts:

East Lothian273,1471,100,0004·0
Edinburgh City2,215,7278,850,0004·0
Midlothian320,6191,300,0004·1
West Lothian920,6793,500,0003·8
Total3,730,17214,750,0004·0

INDUSTRIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

STRATHCLYDE REGION

Districts:

Argyll and Bute208,427462,0002·2
Bearsden and Milngavie48,384175,0003·6
Clydebank522,2801,765,0003·4
Cumbernauld and Kilsyth304,5331,459,0004·8
Cumnock and Doon Valley132,410523,0003·9
Cunninghame1,431,7035,984,0004·2
Dumbarton788,8042,891,0003·7
East Kilbride619,6192,243,0003·6
Eastwood32,213135,0004·2
Glasgow City5,612,91320,583,0003·7
Hamilton477,7471,818,0003·8
Inverclyde643,5733,185,0004·9
Kilmarnock and Loudoun482,8482,120,0004·4
Kyle and Carrick318,8381,210,0003·8
Lanark99,310327,0003·3
Monklands690,9792,635,0003·8
Motherwell2,717,8139,457,0003·5
Renfrew1,924,8938,247,0004·3
Strathkelvin569,1092,252,0004·0
Total17,626,39667,471,0003·8
TAYSIDE REGION

Districts:

Angus427,0372,220,0005·2
Dundee City1,115,2904,798,4954·3
Perth and Kinross416,1441,175,5402·8
Total1,958,4718,194,0354·2
ISLANDS AREAS
Orkney79,2653,500,0004·5
Shetland25,439675,0004·5
Western Isles92,975319,6153·4
GRAND TOTALS
Borders Region340,7401,576,7874·6
Central Region5,968,04821,510,5003·6
Dumfries and Galloway Region612,5322,445,0004·0
Fife Region2,371,88110,345,0004·4
Grampian Region2,513,00511,630,5014·6
Highland Region1,316,6404,206,5423·2
Lothian Region3,730,17214,750,0004·0
Strathclyde Region17,626,39667,471,0003·8
Tayside Region1,958,4718,194,0354·2
Orkney79,2653,500,0004·5
Shetland25,439675,0004·5
Western Isles92,975319,6153·4
TOTAL SCOTLAND36,635,564146,623,9804·0

COMMERCIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

BORDERS REGION

Districts:

Berwickshire116,935443,1783·8
Ettrick and Lauderdale267,7141,104,9014·1
Roxburgh279,6701,181,3214·2
Tweedale128,624482,2243·7
Total792,9433,211,6244·1

COMMERCIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

CENTRAL REGION

Districts:

Clackmannan312,2311,150,0003·7
Falkirk1,578,4085,850,0003·7
Stirling1,148,4124,300,0003·7
Total3,039,05111,300,0003·7
DUMFRIES AND GALLOWAY REGION

Districts:

Annandale and Eskdale232,840930,0004·0
Nithsdale632,3592,215,0003·5
Stewartry195,691780,0004·0
Wigtown266,1201,065,0004·0
Total1,327,0104,990,0003·8
FIFE REGION

Districts:

Dunfermline1,006,7824,557,0004·5
Kirkcaldy1,646,8897,804,0004·7
North East Fife491,9772,222,0004·5
Total3,145,64814,583,0004·6
GRAMPIAN REGION

Districts:

Aberdeen City3,892,72517,847,7534·6
Banff and Buchan665,0082,889,2734·3
Gordon269,1071,124,6294·2
Kincardine and Deeside250,5631,113,6704·4
Moray703,2042,536,8543·6
Total5,780,60725,512,1794·4
HIGHLAND REGION

Districts:

Badenoch and Strathspe238,696801,1143·4
Caithness349,955959,8203·8
Inverness1,130,2004,459,5553·9
Lochaber240,645782,9753·3
Nairn93,950311,0453·3
Ross and Cromarty460,8821,669,2623·6
Skye and Lochalsh87,546305,8383·5
Sutherland62,270234,3773·8
Total2,664,1449,523,9863·7
LOTHIAN REGION

Districts:

East Lothian720,4552,800,0003·9
Edinburgh City12,295,23449,000,0004·0
Midlothian607,4402,000,0003·3
West Lothian1,216,1814,600,0003·5
Total14,839,31058,400,0003·9

COMMERCIAL

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

STRATHCLYDE REGION

Districts:

Argyll and Bute788,8173,439,0004·4
Bearsden and Milngavie310,1331,019,0003·3
Clydebank634,7291,754,0002·8
Cumbernauld and Kilsyth850,0342,764,0003·3
Cumnock and Doon Valley177,889697,0003·9
Cunninghame875,1834,226,0004·8
Dumbarton1,021,3342,915,0002·9
East Kilbride1,276,2734,271,0003·3
Eastwood392,8111,262,0003·2
Glasgow City23,429,84370,188,0003·0
Hamilton1,159,8013,602,0003·1
Inverclyde1,100,3063,624,0003·3
Kilmarnock and Loudoun795,9383,404,0004·3
Kyle and Carrick1,543,1976,725,0004·4
Lanark339,7831,264,0003·7
Monklands1,160,3343,752,0003·2
Motherwell1,547,9055,388,0003·5
Renfrew3,016,85210,337,0003·4
Strathkelvin712,1302,370,0003·3
Total41,133,292133,001,0003·2
TAYSIDE REGION

Districts:

Angus685,2093,581,8005·2
Dundee City3,517,95112,745,8243·6
Perth and Kinross1,463,9926,128,1244·2
Total5,667,15222,455,7484·0
ISLANDS AREAS
Orkney1,662,0771,200,0004·6
Shetland344,2273,500,0008·0
Western Isles172,666553,9873·2
GRAND TOTALS
Borders Region792,9433,211,6244·1
Central Region3,039,05111,300,0003·7
Dumfries and Galloway Region1,327,0104,990,0003·8
Fife Region3,145,64814,583,0004·6
Grampian Region5,780,60725,512,1794·4
Highland Region2,664,1449,523,9863·7
Lothian Region14,839,31058,400,0003·9
Strathclyde Region41,133,292133,001,0003·2
Tayside Region5,667,15222,455,7484·0
Orkney1,662,0771,200,0004·6
Shetland344,2273,500,0008·0
Western Isles172,666553,9873·2
TOTAL SCOTLAND80,568,127288,231,5243·6

MISCELLANEOUS

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

BORDERS REGION

Districts:

Berwickshire123,529578,7974·7
Ettrick and Lauderdale308,5951,507,4904·9
Roxburgh225,0471,005,0944·5
Tweedale96,480518,8255·4
Total753,6513,610,2064·8

MISCELLANEOUS

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

CENTRAL REGION

Districts:

Clackmannan396,5012,170,0005·5
Falkirk1,135,0994,900,0004·3
Stirling1,061,1135,200,0004·9
Total2,592,71312,270,0004·7
DUMFRIES AND GALLOWAY REGION

Districts:

Annandale and Eskdale210,0081,040,0005·0
Nithsdale578,4362,890,0005·0
Stewartry140,467700,0005·0
Wigtown217,7721,085,0005·0
Total1,146,6835,715,0005·0
FIFE REGION

Districts:

Dunfermline1,128,7855,739,0005·1
Kirkcaldy1,360,6927,072,0005·2
North East Fife886,8684,575,0005·2
Total3,376,34517,386,0005·1
GRAMPIAN REGION

Districts:

Aberdeen City2,795,02312,732,2634·6
Banff and Buchan541,7472,389,1864·4
Gordon343,2131,643,5314·8
Kincardine and Deeside346,6051,522,8104·4
Moray886,6694,140,0724·7
Total4,913,25722,427,8624·6
HIGHLAND REGION

Districts:

Badenoch and Strathspey111,246398,2553·6
Caithness37,575469,6853·4
Inverness539,6132,179,3484·0
Lochaber191,365737,3343·9
Nairn68,143269,5004·0
Ross and Cromarty330,2761,309,1294·0
Skye and Lochalsh84,589335,7614·0
Sutherland107,506400,4713·7
Total1,470,3136,099,4833·9
LOTHIAN REGION

Districts:

East Lothian567,3092,300,0004·1
Edinburgh City6,079,59530,000,0004·7
Midlothian727,8023,000,0004·1
West Lothian1,224,9065,000,0004·1
Total8,599,61240,300,0004·5

MISCELLANEOUS

1977–78 rateable value

1978–79 rateable value

Revaluation multiplier

STRATHCLYDE REGION

Districts:

Argyll and Bute532,1332,524,0004·7
Bearsden and Milngavie316,3801,592,0005·0
Clydebank519,2172,302,0004·4
Cumbernauld and Kilsyth515,4402,156,0004·2
Cumnock and Doon Valley287,5521,535,0005·3
Cunninghame817,8944,479,0005·5
Dumbarton1,117,5834,982,0004·5
East Kilbride917,2423,636,0004·0
Eastwood277,1801,211,0004·4
Glasgow City10,739,75243,650,0004·1
Hamilton892,4073,525,0004·0
Inverclyde887,9973,787,0004·3
Kilmarnock and Loudoun487,7162,542,0005·2
Kyle and Carrick859,1264,254,0005·0
Lanark506,7561,728,0003·4
Monklands788,2493,830,0004·9
Motherwell1,158,9214,881,0004·2
Renfrew2,051,2669,049,0004·4
Strathkelvin560,1002,534,0004·5
Total24,232,911104,197,0004·3
TAYSIDE REGION

Districts:

Angus724,0423,343,0004·6
Dundee City2,537,21612,415,5364·9
Perth and Kinross977,4605,049,7145·2
Total4,238,71820,808,2504·9
ISLANDS AREAS
Orkney22,878240,00010·5
Shetland17,647180,00010·2
Western Isles219,929898,0884·1
GRAND TOTALS
Borders Region753,6513,610,2064·8
Central Region2,592,71312,270,0004·7
Dumfries and Galloway Region1,146,6835,715,0005·0
Fife Region3,376,34517,386,0005·1
Grampian Region4,913,25722,427,8624·6
Highland Region1,470,3136,099,4833·9
Lothian Region8,599,61240,300,0004·5
Strathclyde Region24,232,911104,197,0004·3
Tayside Region4,238,71820,808,2504·9
Orkney22,878240,00010·5
Shetland17,647180,00010·2
Western Isles219,929898,0884·1
TOTAL SCOTLAND51,584,657234,131,8894·5

TOTALS

1977–78 rateable value

1978–79 rateable value

Overall revaluation multiplier

BORDERS REGION

Districts:

Berwickshire855,5112,787,5293·3
Ettrick and Lauderdale1,626,1295,908,2293·6
Roxburgh1,610,4545,641,3003·5
Tweedale758,4782,453,4223·2
Total4,850,57216,790,4803·5

TOTALS

1977–78 rateable value

1978–79 rateable value

Overall revaluation multiplier

CENTRAL REGION

Districts:

Clackmannan3,034,42510,646,5003·5
Falkirk12,098,47238,202,0003·2
Stirling5,072,25117,002,0003·4
Total20,205,14865,850,5003·3
DUMFRIES AND GALLOWAY REGION

Districts:

Annandale and Eskdale1,629,6465,676,0003·5
Nithsdale3,113,82810,877,4003·5
Stewartry1,089,3183,714,6003·4
Wigtown1,376,2594,781,3003·5
Total7,209,05125,049,3003·5
FIFE REGION

Districts:

Dunfermline6,495,46024,931,0003·8
Kirkcaldy8,992,61535,774,0004·0
North East Fife3,747,90514,570,0003·9
Total19,235,98075,275,0003·9
GRAMPIAN REGION

Districts:

Aberdeen City13,694,97453,946,1723·9
Banff and Buchan3,582,39712,980,4873·6
Gordon2,200,8297,885,0663·6
Kincardine and Deeside1,804,6136,491,0523·6
Moray4,229,57116,144,0833·8
Total25,512,38497,446,8603·8
HIGHLAND REGION

Districts:

Badenoch and Strathspey668,4502,184,7123·3
Caithness831,3022,973,5243·6
Inverness3,379,58512,043,6683·6
Lochaber1,222,9813,723,8243·0
Nairn445,9181,479,7053·3
Ross and Cromarty2,331,2798,351,3723·6
Skye and Lochalsh379,4461,266,1073·3
Sutherland415,3601,494,1683·6
Total9,674,32133,517,0803·5
LOTHIAN REGION

Districts:

East Lothian4,542,64614,550,0003·2
Edinburgh City37,236,200135,550,0003·6
Midlothian4,294,88213,500,0003·1
West Lothian7,080,88623,550,0003·3
Total53,154,614187,150,0003·5

TOTALS

1977–78 rateable value

1978–79 rateable value

Overall revaluation multiplier

STRATHCLYDE REGION

Districts:

Argyll and Bute3,225,36712,176,0003·8
Bearsden and Milngavie2,761,9268,294,0003·0
Clydebank3,342,4619,843,0002·9
Cumbernauld and Kilsyth3,541,64011,242,0003·2
Cumnock and Doon Valley1,681,5805,880,0003·5
Cunninghame7,007,30927,134,0003·9
Dumbarton5,879,53418,554,0003·2
East Kilbride5,821,01017,593,0003·0
Eastwood3,327,5499,933,0003·0
Glasgow City66,301,597193,708,0002·9
Hamilton6,180,14118,327,0003·0
Inverclyde5,868,62219,569,0003·3
Kilmarnock and Loudoun4,186,75615,262,0003·6
Kyle and Carrick6,517,66724,220,0003·7
Lanark2,731,8368,343,0003·1
Monklands6,071,42218,685,0003·1
Motherwell10,212,21531,862,0003·1
Renfrew13,537,55145,473,0003·4
Strathkelvin4,668,44714,383,0003·1
Total162,864,630510,481,0003·1
TAYSIDE REGION

Districts:

Angus4,406,02216,398,5003·7
Dundee City13,481,81946,201,8163·4
Perth and Kinross6,498,74723,251,6323·6
Total24,386,58885,851,9483·5
ISLANDS AREAS
Orkney1,967,1315,722,5504·5
Shetland567,0005,165,0006·8
Western Isles797,2202,750,3983·4
GRAND TOTALS
Borders Region4,850,57216,790,4803·5
Central Region20,205,14865,850,5003·3
Dumfries and Galloway Region7,209,05125,049,3003·5
Fife Region19,235,98075,275,0003·9
Grampian Region25,512,38497,446,8603·8
Highland Region9,674,32133,517,0803·5
Lothian Region53,154,614187,150,0003·5
Strathclyde Region162,864,630510,481,0003·1
Tayside Region24,386,58885,851,9483·5
Orkney1,967,1315,722,5504·5
Shetland567,0005,165,0006·8
Western Isles797,2202,750,3983·4
TOTAL SCOTLAND330,424,6391,111,050,1163·4

Notes:

1. The rateable values shown in the Industrial column for 1977–78 take account of 50 per cent. industrial derating provided for by the Rating of Industry (Scotland) Order 1975 which lapses on 31st March 1978. In order to make the direct comparison possible the same percentage has been applied to the figures for 1978–79 without prejudice to the Secretary of State's proposal regarding industrial derating which will be announced in due course.

2. The rateable value figures for 1978–79 are as estimated by assessors but take no account of valuations to be determined by the Assessor of Public Undertakings. In most cases the revaluation multiplier is calculated by dividing the figures for 1978–79 by the corresponding figures for 1977–78, again as returned by assessors at 1st April 1977, but discounting valuations determined by the Assessor of Public Undertakings. In two cases, however, certain major items of new valuation have been discounted in calculating the multipliers. These are:—
in Lothian Region, Edinburgh City District, £1·3m. new miscellaneous valuations in 1978–79 and in West Lothian District, £0·3m. new commercial valuations in 1978–79; and
in Shetland, £0·5m. new industrial valuations 1978–79 and £0·7m. new commercial valuations in 1978–79.
In two cases changes in classification have been taken into account. These are:—
in Highland Region, Caithness District, a transfer of £100,000 from commercial to miscellaneous in 1977–78; and
n Orkney a transfer of £1·4m. from commercial to industrial in 1977–78 (because of derating the increase in the industrial category is £0·7m.).