Valuation Roll

The 2010 Revaluation Roll came into force on 1 April 2010 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.

National revaluations take place every five years throughout Scotland, Wales and England. The 2010 revaluation the rateable value is determined by the Assessor (who is independent of both local and central government) and is an estimate of the annual rent, which the property would command on the open market as at 1 April 2008. The purpose of the national revaluations is to update rateable values to more up-to-date rental levels. This creates a closer link between property values and the rateable values that are used to determine the amount of rates payable.

The valuation notice that is issued by the Assessor provides details of the property, ownership and occupation information and the rateable value. Notes that accompany the notice provide details of steps that can be taken if you want to challenge the rateable value.

Occasionally ratepayers mistake the valuation notice for a demand for payment of rates. The Assessor is not involved in the levy and collection of rates. To determine the rates payable, the rateable value is normally multiplied by the rate poundage and may also be subject to relevant reliefs. The national rate poundage is set by the Scottish Government and details of the rate poundage and reliefs for 2010 are available on the Scottish Government website. The actual levy and collection of rates is carried out by the local councils; Aberdeen City Council, Aberdeenshire Council and Moray Council

Apart from updating rateable values every 5 years, the Assessor also amends values of existing properties that are altered, extended or subject to other material change of circumstances, and values new properties that are built. In these cases, the rateable values are still based on the levels of value that prevailed at 1 April 2008. This date is known as the Tone Date for the 2010 Valuation Roll.

Statistical tables containing analysis of the 2005 Valuation Roll can be accessed here. Data for 2010 will be added shortly.

Appeals

In a Revaluation year every ratepayer has a right to lodge an appeal but must do so by a fixed deadline. (For the 2010 Revaluation this is 30 September 2010.) 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 Government 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 the RICS Contact Centre 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. The statutory timetable for disposal of appeals is set down in The Valuation Timetable (Scotland) Order 1995 (as amended) and fixes 31 December 2013 as the last date for disposal by Valuation Appeal Committees of appeals against the 2010 Revaluation. Different disposal dates are fixed for appeal lodged against revised and new rateable values that are not revaluation values effective from 1 April 2010.

Back to the top of appeals

Valuation Notice

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.

Back to appeals

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.

Back to appeals

Error

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;"

Back to appeals

Disclaimer