More About Appeals

Independent Valuation Appeal Committees began, in January 2006, to deal with appeals resulting from the 2005 Revaluation so as to ensure that all of the appeals are dealt with by December 2008 in accordance with the statutory timetable. Experience of previous revaluations however suggests that very few of the appeals lodged will actually be heard by Committees. The vast majority of cases will be resolved in discussion between ratepayers or their agents and Assessors.

Valuation Appeal Committees are required to issue a citation to hearing in relation to each appeal and will give a minimum of 70 days notice of the place and time of the hearing. Parties to the hearing (the ratepayer/agent and Assessor) are required to provide certain information to one another and the citation and accompanying notes will give guidance on this part of the appeal process. If you are in any doubt about the procedure the Assessor will be pleased to assist.

Although committees will probably initially concentrate on Revaluation Appeal workload they will also be dealing with ongoing appeal work arising from new or altered entries as well as new owner, error and MCC appeals.

If you are considering seeking independent advice about a valuation appeal the Scottish Executive offers the following information.

• “Members of the RICS and IRRV have produced information on combating “cowboy” business rates advisors and are regulated by rules of professional conduct designed to protect the public from malpractice and are required to hold adequate professional indemnity insurance.”

Additionally you should note that rating consultancy is a specialist service provided by some members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues, Rating & Valuation (IRRV). Membership of the Rating Surveyors Association (RSA) is restricted to members of the RICS with a minimum of 5 years experience. These bodies have agreed a Rating Consultancy Code of Practice which sets down the standards which a member should follow in relation to handling a non-domestic valuation appeal. Further information can be obtained by telephoning 0870 333 1600.