Revaluation valuation rolls are ‘made up’ today with the new rateable values effective from 1st April 2017. The description ‘made up’ is a legal term that means that we have finalised the rateable values that will be passed to the local councils in order that they may issue rates bills for 2017/18 as appropriate. A Revaluation Notice will be issued to the proprietor, tenant and occupier of each non-domestic property this week, giving the revaluation rateable value that the local councils will use to work out what non-domestic rates charge (often known as Business Rates) for 2017/18 should be made in relation to each property. Normally only the occupier is liable for non-domestic rates. The revaluation notice provides the rateable value, it is not a bill for payment.
If you think that the notice is incorrect, you should contact us using the contact details provided. If you have evidence that the rateable value is incorrect we can alter the rateable value without having to go through a formal appeal process, but you must get in touch with us well before the deadline for making an appeal. Appeals against the entry in the Valuation Roll (as shown on the Notice) can be made between 1 April 2017 and 30 September 2017.
The simplest way to lodge an appeal is via the Scottish Assessors Association website www.saa.gov.uk