The finalised 2023 revaluation values came into force on the 1st April 2023 and follow the publication of draft values on 30 November 2022. Revaluation Notices showing the new rateable value for your property were issued to the proprietor, tenant and occupier of each non-domestic property during the week beginning 27 March. The local councils will use the rateable value to work out what non-domestic rates charge (often known as Business Rates) for 2023/24 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.
The former “appeals” process has been replaced with a new two-stage process, details of which are contained on the reverse of the Valuation Notice, on our website here and on the Scottish Assessors Portal. Proposals against the entry in the Valuation Roll (as shown on the Notice) must be made by 31 July 2023, or 4 months from the date of issue of a notice advising of a change to value, description or effective date (whichever is the later date). If you are a new proprietor, tenant or occupier, you have four months in which to lodge a proposal from the date you acquired an interest in the property.
The simplest way to lodge a proposal is via the Scottish Assessors Association website www.saa.gov.uk