• 1899-1973 (Creation)

The Lands Valuation (Scotland) Act 1854 established a uniform valuation of landed property throughout Scotland, with separate rolls compiled for each burgh and county. In 1989 the rolls were discontinued when the Community Charge ('Poll Tax') for domestic ratepayers was introduced and replaced the previous system. The valuation rolls that continue after 1989 are only for businesses that pay non-domestic rates.
The rolls from 1854 to 1988 were collected annually and for each property record the name and designation of the proprietor, the main tenant and the annual rateable value. They do not list any other residents in a property. For the early years after 1854, there is little detail about properties rented at under 4 pounds annually unless they were on long leases. The rolls run from Whitsunday (one of the Scottish term days, usually around 25 May) of one year to Whitsunday of the next, roughly speaking a financial year.

Valuation rolls held:

Lewis District Valuation Rolls 1899-1920 (includes all parishes in Lewis)
Parish of Barvas Valuation Rolls 1948
Parish of Lochs Valuation Rolls 1948
Parish of Stornoway Valuation Rolls 1921-1972
Parishes of Stornoway, Barvas, Lochs and Uig Valuation Rolls 1958-1959
Parish of Uig Valuation Rolls 1948

• Community charge
• Valuation
• Taxation

• Lewis, Scotland

• Ross & Cromarty County Council (Creator)
• Ross & Cromarty County Council (Subject)