The Valuation Roll

The Valuation Roll is a public document which contains an entry for all non domestic properties in the Assessor’s area except those specifically excluded by law. Each entry in the Roll includes the names of the proprietor, tenant and occupier as appropriate, the Net Annual Value which has been set by the Assessor and the Rateable Value. The Rateable Value is derived from the Net Annual value and as legislation currently stands, for the majority of properties, Rateable Value and Net Annual Value are the same. You can check the valuation Roll entry for any property in Scotland by using the search facility on the SAA or individual Assessors Home Page on this site.

Values are established at Revaluation, when the values of all properties are reviewed. Revaluation results in the production of a new Valuation Roll which contains revised values for all non domestic properties in the Assessor’s area. Following a Revaluation new values will generally remain unchanged until the next Revaluation, unless the property is altered or other changes take place. New properties are added to the Roll as they come into existence or are occupied and entries are deleted when, for example, properties are demolished.

The Assessor is required to notify proprietors, tenants and occupiers of all changes which are made to the Valuation Roll by issuing a Valuation Notice.

Valuation Notice

• In a year of Revaluation, or when the Valuation Roll is altered or a new entry is made, the Assessor is required to issue a Valuation Notice to the Proprietor, Tenant and 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 which, after 01 April 2023, are initiated by making a proposal.