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 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). (You can read more about this on the next page from the side menu link on the left)
To lodge an appeal use the Rateable Values search on the Home Page (or your local Assessor’s Page) to identify the individual property concerned. (Use the link in the More Information column on the Street Search Results page). Click on the “Make an appeal” 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.
You will receive an e-mailed acknowledgement (if you provide an e- mail address) that the relevant 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).
Submission of Bulk Appeals
The SAA has introduced an Automated Appeals Logging System (AALS) that allows agents (and others with large property portfolios) to easily submit appeals from their own property information systems. The system can be used to submit appeals for both current and historic entries. The AALS uses web services technology and XML that can link to the SAA Portal database and is aligned to a similar solution already in use by the Valuation Office Agency (VOA) for properties in England and Wales. As such, agents who already submit electronic appeals using the existing VOA web services solution will be able to use their existing system for Scotland as well.
As legislation and working practices differ in Scotland specific to Valuation Roll appeals, the VOA XML schema has been adapted to meet requirements in Scotland. The SAA have prepared guidelines specifically for this purpose and can provide these upon request.
It is important to note that there are a number of mandatory data fields that must be completed on all appeal submissions for all subjects. These include the following:
- Unique Assessor’s Reference Number and Office-ID
- Rateable Value and Effective Date for each Subject
- Property Address and Name of Occupier/Appellant
- Reasons for Appeal
- Appellant or Agent Details (Name, Address, email)
There are also optional fields that can be used to provide additional information including the appellant case reference number and other salient details. All use data fields currently in use by the VOA’s bulk appeal system.
At this stage, the system extends only to the logging of appeals and is not a tracking system to monitor the progress of individual appeals once they have been submitted.
More about Valuation 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 their agents and Assessors.
Valuation Appeal Committees are required to issue a citation to hearing in relation to each appeal. For appeals lodged relative to entries made on or after 1 April 2017 a minimum of 105 days notice of the place & time of the hearing is given. For appeals that relate to entries in the Valuation Rolls prior to 1 April 2017 the minimum period of notice was 70 days. 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.
If you are considering seeking independent advice about a valuation appeal 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.
If you would like further advice on professionally recognised rating advisers you can call the Royal Institution of Chartered Surveyors Contact Centre on 0870 333 1600, or they can be contacted by email at firstname.lastname@example.org. More information is also available on their website at www.rics.org.