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Collection RC3 - Ross & Cromarty County Council: Valuation Rolls

Identity area

Reference code

GB3002 RC3


Ross & Cromarty County Council: Valuation Rolls


  • 1899-1973 (Creation)

Level of description


Extent and medium


Context area

Name of creator

Ross & Cromarty County Council (1890-1975)

Administrative history

Archival history

Immediate source of acquisition or transfer

Internal transfer from Museum nan Eilean (Accn 2011-13)

Content and structure area

Scope and content

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

Appraisal, destruction and scheduling


System of arrangement

Arranged in district series. Within series, items are arranged chronologically.

Conditions of access and use area

Conditions governing access


Conditions governing reproduction

Language of material

Script of material

Physical characteristics and technical requirements

Paper volumes

Finding aids

Item level list available in searchroom of Tasglann nan Eilean Siar

Allied materials area

Existence and location of originals

Existence and location of copies

Digitised copies of the Valuation rolls are available in the searchroom of the National Records of Scotland, Edinburgh through their "Virtual Volumes" portal.

Related units of description

Records of Ross & Cromarty Council (GB0232: Highland Council Archvies)

Notes area

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Description control area

Description identifier

Institution identifier

Rules and/or conventions used


Level of detail

Dates of creation revision deletion




Rights area

Accession area