The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992
Section 84(2) of the Local Government Finance Act 1992 provides that a council tax valuation list in Scotland must show, for each day for which it is in force, each dwelling in the regional or islands council’s area and which of the valuation bands is applicable to the dwelling. These Regulations prescribe that the list must, in addition, show the reference number ascribed to each dwelling, a note of the day from which any alterations to the list have effect, (if applicable) a note that an alteration was made pursuant to an order of a valuation appeal committee or the Court of Session, and notes indicating which dwellings are private garages or private storage premises.