If you do not agree with the valuation set for your property, you can lodge an appeal with the Assessor.
If no agreement can be reached with the Assessor, you may be able to appeal to the Valuation Appeal Committee or in certain circumstances to the Lands Tribunal, and ultimately to the Lands Valuation Appeals Court.
To lodge an appeal, you should write to the Assessor clearly identifying the property and outlining your grounds of appeal. Appeals may also be lodged electronically via the Scottish Assessors Association website. Appeals must be made either:
- Within 6 months of acquiring an interest in a property
- Within 6 months of the date of the valuation notice
There is no fee for lodging non-domestic (business) rates appeals to the Assessor or the Valuation Appeal Panel. The Committee cannot award costs against either party. In the higher courts, there are a limited number of fees and some scope for the award of costs, though this is unusual.
More details on the appeals process can be obtained from the Scottish Assessors Association.