Valuation Appeals

New owners, tenants or occupiers may appeal within 6 months of acquiring an interest in a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the value) the appeal must be lodged within 6 months of the date of the Valuation Notice.

Appeals may be lodged at any time on the grounds of error or in the event of a material change of circumstances (MCC). (See below).

To lodge an appeal online use the Rateable Values search on the Grampian Home Page (use the Home link in the top line Menu above) to identify the individual property concerned. (Use the link in the More Information column on the Street Search Results page). Click on the “GO” button at the right hand corner of the page to bring up the Online Valuation Roll Appeals page where the appeal form and further detailed guidance to help you through the process can be found. Details of the property you have identified will be completed automatically but you can overtype these fields if required.

You will receive an e-mailed acknowledgement (if you provide an e- mail address) that the Grampian Assessor has received your submission. The Assessor will subsequently write to you to confirm if your appeal is valid or if further information is required (eg evidence to confirm that a new occupier complies with the six month rule).

Error

Section 3(4) of the Local Government (Scotland) Act 1975 provides that an appeal may be made at any time on the grounds “that there is such an error in the entry as is 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;”

Material Change of Circumstances(MCC)

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 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.”