Proposed Values 2010

Revaluation 

Revaluation is the regular review of the rateable values of all business and non-domestic properties. Assessors are required by law to carry out a revaluation of such properties every 5 years. New rateable values arising from the most recent revaluation will take effect from 1 April 2010. The Assessor must determine a Net Annual Value for every non-domestic property. In broad terms, the Net Annual Value is the Assessor’s assessment of the annual rent for a property, on the assumption that it was available on the open market on a set date. Rateable Value is derived from the Net Annual Value and for the majority of properties Rateable Value and Net Annual Value are the same. The values for the 2010 revaluation are based on a valuation date of 1 April 2008 and reflect market conditions that existed at that time

Proposed Values 

The re-assessment of values has already been carried out and the draft proposed values are now available on this site. You can check the proposed values of most properties in Scotland by using the Rateable Value search facility. This can be accessed from the SAA Home Page and from each individual Assessor’s Home Page. Values may not yet be available for a small number of properties, in which case no Proposed Values information will be displayed.

The proposed values shown are those that are expected to apply from 1 April 2010 as a result of the rating revaluation. However, these may change before that date if, for example, alterations are carried out to the property or if the Assessor obtains information that affects the initial assessment.

Valuation Notices confirming the final values and providing information on appeal rights will be issued prior to April 2010.

Appeal Procedure 

You cannot appeal against a proposed 2010 valuation until it becomes a Final Value and comes into effect on 1st April 2010. The Valuation Notice will provide details of how to make an appeal.

However, if you have reason to believe that the valuation is incorrect you may contact your local Assessor’s office to discuss the matter. You may be able to reach agreement with the Assessor without having to submit a formal appeal.

If you do not agree with the outcome of your discussions with the Assessor you can make an appeal on or after 1 April 2010.

The final date for lodging an appeal in connection with the 2010 Revaluation is 30 September 2010.

Further Advice 

Further advice on the 2010 Revaluation, including appeals guidance and a rates calculator, is available at:

Scotland Govt Revaluation (Opens in a new window)