Each record includes a transcript and original image. Each record includes a transcript and original image. The information contained varies however you may be able to find out a combination of the following:
The original images may also include the following addition information:
Description of subject
Yearly rent or value
Valuation rolls were local tax records which listed properties and people for each Scottish county and burgh between 1855 and 1996.
First compiled in 1855 when the Lands Valuation (Scotland) Act established a uniform valuation of landed property throughout Scotland with an assessor responsible for each of Scotland’s 35 counties and 83 royal and parliamentary burghs, the number of burghs was eventually increased to 90.
Local taxes were based upon the rental value of a property, the assessor for each county of parliamentary burgh would compile an annual valuation roll, listing most buildings and other properties in their areas along with the names and designations of the owner, tenant and occupier along with the annual rateable value.
The rateable value for each property was based upon the annual rental value of those properties which were actually rented or notional in the case of an owner occupied or otherwise unlet property.
A valuation roll had to be drawn by the 15 August each year by the assessor, this was to allow appeals by an owners or occupiers who disputed the rateable values, an appeal had to be submitted by the 15 September. Once the process of appeal had ended, the resulting valuation roll was authenticated and then made available for public inspection. The valuation roll was then in force from Whitsunday in the year of collection to the following Whitsunday, in Scotland this was fixed as the 15 May.
Every six years all counties and burghs were required to send copies of the six preceding valuation rolls to Register House in Edinburgh to become part of the national series of valuation rolls for Scotland.
Begin your search broadly with just a name.
If needed, you can narrow your search results by adding additional search criteria such as a additional keyword.