In 1855 a new system of valuation began in Scotland, which introduced annual rolls for the tax on property in every burgh and county in Scotland. These include rateable commercial and domestic property. Rates on domestic property ceased in 1988 with the introduction of the council tax.
The valuation rolls give the names of the proprietor and tenants. Tenants' occupations were normally given until 1918, and were recorded less consistently thereafter until they disappeared in about 1957/1958.
The City Archives holds the annual valuation for:
- Argyll, 1872, 1881 – 1902, 1960, 1975, 1981, 1988
- Ayr, 1976, 1981, 1988
- Bute, 1926 – 1975
- Dunbartonshire, 1872 – 1873, 1893-2012
- Glasgow, 1855-1912 (samples only, though good for burghs such as Govan, Pollokshaws etc.), 1913/1914-1987/88
- Rutherglen, 1863-64, 1914-15, 1929/30-1971/72 (Glasgow from 1975)
- Lanarkshire, 1855 – 1872, 1894 – 1895, 1975 - 1990
- Renfrewshire, 1907– 1984
Special Collections holds valuation rolls from 1953/54 to 2010.
A selection of valuation rolls for all of Scotland have been digitally imaged. This is part of an on-going programme. Copies of these images, together with a full index, are one of the many resources available as part of the ScotlandsPeople network which you can access in the Registrars Genealogy Service on payment of a daily fee of £15. Currently available are: 1885, 1895, 1905, 1915 and 1920.
Early Valuation Rolls
The City Archives has a number of earlier valuation rolls, variously called assessment, cess, or stent rolls, for towns and country areas.
These include County valuations for the following areas:
- Argyllshire, 1751
- Ayrshire, 1705-1975
- Buteshire, 1771
- Dunbartonshire, c.1779, 1811-1825, 1872-1873, 1840
- Lanarkshire, 1722, 1738, 1747-1872, 1837, 1894-1895
- Renfrewshire, 1654, 1735, 1746
The County valuations can be sporadic. They were not regularly produced and they vary in format. Some only have values, others only proprietors. By the 18th century you will normally find estate names. They become most useful for the family historian in the mid-18th century when they become more elaborate, giving estate name, owner, and (sometimes) the tenant or occupier.
In the Burghs, the stent rolls are a chance survival. The City Archives has:
- stent roll, Glasgow, 1697
- none for 18th century
- 1000 rolls for individual wards providing a very incomplete coverage from 1802 to 1911
- cholera rate book, 1832, database (original is in Special Collections)
- Rutherglen, 17th to 18th century