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Valuation Roll

The 2005 Revaluation Roll came into force on 1 April 2005 and contained revised rateable values, as well as details of ownership and occupation for all non-domestic property in Aberdeen City, Aberdeenshire and Moray Council Areas.

The rateable value is determined by the Assessor (who is independent of both local and central government) and is his estimate of the annual rent, which the property would command on the open market. The purpose of Revaluation is to update rateable values to more up-to-date rental levels. This creates a closer, fairer link between modern property values and the amount of rates paid by individual ratepayers.

There are two principal factors which contribute to the rates bill received by every non-domestic ratepayer; the rateable value of the property and the non-domestic rate (or rate poundage) fixed by the Scottish Executive. In addition actual liability will vary depending on other factors such as transitional arrangements, charitable and vacant property reliefs etc.

The poundage rate which the Executive fixed for 01/04/05 was 46.1p – down from the 2004 rate of 48.8p. This reflected that the 2005 Revaluation had produced an average increase in rateable values in Scotland of 13.3%. The executive also took account of a 2% inflation adjustment and an estimated 4.6% loss arising from Revaluation appeals.

For 2006/07 the poundage rate was set at 44.9p and for 2006/2007 it was 44.1p.  For 2008/2009 the rate is 45.8p and the poundage supplement for larger properties (RV over £29,000) will remain at 0.40p.

The Small Business Bonus Scheme will replace the Small Business Rates Relief Scheme with effect from 1 April 2008.  Under the new scheme relief will be set at 50% for properties with a total rateable value up to £8,000, 25% for properties with a total RV between £8,001 and £10,000 and 12.5% for values between £10,001 and £15,000.  There are proposals to increase these reliefs in both 2009/2010 and 2010/2011 although as 2010 is a Revaluation year the scheme is caveated until the Revaluation out-turn is known.

The Transitional Rate Relief Scheme which phased in higher (and lower) increases in rates payments following the 2005 revaluation does not apply from 1 April 2008 and all businesses will pay their “true” rates bill, subject to the above.

The rateable value set in the year of Revaluation will remain effective until the next Revaluation (usually in five year’s time) but will be altered in the case of a successful appeal or if there is a material change of circumstances affecting the value of the property.

Statistical tables containing analysis of the Valuation Roll can be accessed here.

Appeals

In a Revaluation year every ratepayer has a right to lodge an appeal but must do so by a fixed deadline. (For the 2005 Revaluation this 30 September 2005.) New owners, tenants or occupiers may appeal within 6 months of acquiring an interest in a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the rateable value) the appeal must be lodged within 6 months of the date of the Valuation Notice. You may also appeal at any time on the grounds of error or in the event of a material change of circumstances.

If you are considering seeking independent advice about a valuation appeal the Scottish Executive offer the following information.

“Members of the RICS and IRRV have produced information on combating “cowboy” business rates advisors and are regulated by rules of professional conduct designed to protect the public from malpractice and are required to hold adequate professional indemnity insurance.”

Rating consultancy is a specialist service provided by some members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues, Rating & Valuation (IRRV). Membership of the Rating Surveyors Association (RSA) is restricted to members of the RICS with a minimum of 5 years experience. These bodies have agreed a Rating Consultancy Code of Practice which sets down the standards which a member should follow in relation to handling a non-domestic valuation appeal. Further information can be obtained by telephoning 0870 333 1600.

If you do not agree with the valuation set for your property you should write to the Assessor to lodge an Appeal. The Assessor or a member of his staff will discuss your Appeal with you and if agreement cannot be reached the Appeal will be cited for a hearing before the local Valuation Appeal Committee. Please remember however that in a Revaluation year large numbers of appeals are lodged and will take time to be dealt with. For 2005, 5,462 appeals have been lodged in Grampian. These cover about a quarter of the entries in the Roll but represent £349.44M of Rateable Value, or 67.8% of the total value. The statutory timetable for disposal of appeals is set down in The Valuation Timetable (Scotland) Order 1995 (as amended) and fixes 31 December 2008 as the last date for disposal by Valuation Appeal Committees of appeals against the 2005 Revaluation. Different disposal dates are fixed for appeals lodged outwith the Revaluation year.

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In a year of Revaluation or when he alters or makes a new entry in the Valuation Roll the Assessor is required to issue a Valuation Notice to the Proprietor, Tenant or Occupier named in the Roll. The Notice sets out details of the relevant entry and provides information on the time limits and rights of appeal available.

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Material Change of Circumstances is defined in Section 37(1) of the Local Government (Scotland) Act 1975;

Material change of circumstances means in relation to any lands and heritages a change of circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages, any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee the members of which are drawn from the valuation appeal panel serving the valuation area in which the lands and heritages are situated or the Lands Tribunal for Scotland under s.1(3A) of the Lands Tribunal Act 1949, and any decision of that Court, committee or Tribunal which alters net annual value or rateable value of any comparable lands and heritages.

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Section 3(4) of the Local Government (Scotland) Act 1975 provides that an appeal may be made at any time on the grounds "that there is such an error in the entry as is referred to in Section 2(1)(f)" of the Act. Section 2(1)(f) provides;

". . . the assessor for any valuation area shall, as respects that area, at any time while the valuation roll is in force, alter the roll to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;"

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