From 1 April 2023 appeals against an entry in a Valuation Roll must be initiated by the submission of a proposal which is referred to as a Non-Domestic Proposal on this website.

Non-domestic proposals can me made through the Scottish Assessors Portal using the online form and details of how to make a proposal can be found here.  Using this online form is the best way to ensure you make a proposal that complies with the legislative requirements and can then be considered by the Assessor.

Non-domestic proposals are the mechanism for proposing an alternative value, to the relevant Assessor, where you believe your value is incorrect. You should review your value, any supplied valuation calculations, and if available, rented property lists provided on this website before deciding whether to make a proposal.

As part of a competent proposal submission, you must provide the specific reasons (grounds) for making your proposal and provide any accompanying evidence that supports your grounds. You must also provide a statement which explains how any evidence you have supplied supports your grounds of appeal. The online form allows you to upload common document types as part of your proposal submission and you can save your progress if you need to ingather more information.

Proposals can only be made against a single entry in the Valuation Roll and if you are submitting a proposal on behalf of someone else, you must provide evidence of your authority to act on their behalf.

You can only make a proposal for a particular property if you have an interest in the property as either property owner (Proprietor), tenant or sub-tenant (Occupier). If you do not appear in the valuation roll for the entry you are making a proposal for, you can upload evidence that you have an interest within the online form.

Time limits for Making a Proposal

From 1 April 2023 the former “appeal” process has been replaced with a new two-stage process whereby a proposal is submitted and then reviewed by the Assessor’s staff,  If after that review an agreement is not reached, an appeal can be lodged with the First-tier Tribunal for Scotland Local Taxation Chamber.  Details of what must be included in any proposal are contained on the reverse of your Valuation Notice and there is further guidance on the Scottish Assessors Portal.

The Scottish Assessors Portal page Non Domestic Valuation – Scottish Assessors (saa.gov.uk)  allows you to find and view details of the current and historic rateable values of your property and in some cases a breakdown of the actual valuation.  Once you have identified your property on the Portal you will also find a link to submit a proposal against the valuation should you wish to do so.  This is the simplest way to lodge your proposal and allows you to upload the necessary information and documents to support your case.  Proposals can also be made by e-mail, or in writing to our offices, but must include:-

• The name, address and contact details of the proposer.
• The date the proposal is being made.
• A copy of the Valuation Notice in respect of which the proposal is made, or the address of the property in question.
• The Rateable Value of the property.
• The specific grounds on which the proposal is made.
• Any evidence that you might have to support the grounds of the proposal (e.g. rents of your property and/or comparative properties).
• A statement as to how the evidence supports the grounds of the proposal.
• A clear indication of the outcome you are seeking, including the altered Rateable Value where that is relevant.
• The date from which you consider the proposed alteration should have effect.

Please remember that in a Revaluation year large numbers of proposals may be lodged and these will take time to be reviewed to determine whether the proposal can be accepted, an alternative value to that proposed is appropriate, or that the issued rateable value is correct.  The statutory timetable for disposal of proposals is set down in The Valuation Timetable (Scotland) Order 2022 and fixes 30 September 2025 as the last date for disposal by the Assessor of proposals against the 2023 Revaluation.

If you are considering seeking independent advice about lodging a proposal against a valuation, the Scottish Government have previously offered the following information (this has still to be updated for the new proposals process).

“You may want to use a rating agent to help you deal with rating issues – for example, if you want to challenge the rateable value of your premises, or check what the likely effect of any changes will be. A local expert may have detailed knowledge of procedures and of any local conditions that might affect rateable values.

Please take care if you are considering seeking independent advice on valuation matters. There are some disreputable rating agents. They may make misleading claims about what they can achieve for you, or tie you into an unfair contract.

Before appointing any agent, you should make sure that you have a clear agreement on what they will do for you. Typically this includes valuing your premises to determine what the rateable value should be. If there are grounds for a reduction, your agent will normally complete the appeal and act as the point of contact with the local Assessor.

Your agreement should clearly state what fees are payable, and whether these are affected if a reduction in your rates liability is not achieved.

Members of the Royal Institution of Chartered Surveyors (RICS) or the Institute of Revenues, Rating and Valuation (IRRV) must follow a rating consultancy code of practice and are regulated by rules of professional conduct designed to protect the public from malpractice.”

Collapsible content:

• First-tier Tribunal for Scotland Local Taxation Chamber

  In the event that upon notification of the outcome of the review of your proposal by the Assessor you wish to proceed with an appeal against the outcome, you may do so to the First-tier Tribunal for Scotland Local Taxation Chamber.

   

  Local Taxation Chamber website

• Material Change of Circumstances

  From 01 April 2023 Section 3ZA(2)(c) of the Local Government (Scotland) Act 1975 provides that a proposal may be made “on the ground that since the entry was made, there has been a material change of circumstances”

  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
  (a) 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,
  (b) but does not include any change—
  (i) in the rent of the lands and heritages (or any other lands and heritages), or
  (ii) in the level of valuations generally or in the value of lands and heritages generally;

  Schedule 1 of The Valuation Timetable (Scotland) Order 2022 at Row 6 item (b) provides that a proposal on the grounds of material change in circumstances, as defined, can be made while the valuation roll is in force and up to 4 months after the roll ceases to be in force. A valuation roll ceases to be in force at the next revaluation.

• Error

  From 01 April 2023 Section 3ZA(2)(d) of the Local Government (Scotland) Act 1975 provides that a proposal may be made on the ground “that there is an error in the entry of the type 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;”

  Schedule 1 of The Valuation Timetable (Scotland) Order 2022 at Row 6 item (c) provides that a proposal on the grounds of error, as defined, can be made while the valuation roll is in force. A valuation roll ceases to be in force at the next revaluation.