Non Domestic Valuation
Self-catering legislation change
The law in respect of the valuation for Non-Domestic rating of self-catering properties is changing in Scotland. In order to be classed as a Non-Domestic property and liable for Non-Domestic rates instead of Council Tax, a self-catering property will be required to provide evidence of 70 days of actual letting as well as […]
More About Appeals
Independent Valuation Appeal Committees meet regularly to deal with appeals to ensure that all are dealt with in accordance with the statutory timetable. However experience of previous appeals 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 […]
2017 Practice Notes
A list of the draft SAA Practice Notes which are available for the 2017 Revaluation.
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…
Draft 2023 Practice Notes
Although each one of the Assessors is an independent statutory official, they work through the Scottish Assessors’ Association (SAA) to ensure, amongst other things, consistency of approach and practice in the administration of the Valuation Acts. One way of ensuring this is by working together to produce valuation guidance reports, known as “Practice Notes”. Draft […]
Valuation Appeals
The final date for lodging appeals in respect of the 2017 Revaluation was 30th September 2017. 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 […]
Valuations
Summary valuations are provided for subjects in the “bulk classes”, such as shops, offices and workshops/factories/ stores, being repetitive type properties generally valued by reference to levels of rent paid in the market place.
Error & Material Change of Circumstances
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, […]
Valuation Appeals Committee Hearing Dates
Details of Valuation Appeal Committee hearing dates and lists of cases cited for hearing are published by most Assessors. Where available, details for each valuation area can be obtained from the links below. Please contact the local Assessor if you need any further information. Ayrshire Valuation Joint Board Central Scotland Valuation Board Dumfries & Galloway […]
Scottish Ratepayers Forum
The Scottish Ratepayers’ Forum was set up in 2003 to improve communication between business and Assessors and promote understanding of the rating system in Scotland…
