The 1975 Local Government (Scotland) Act, as amended by section 8 of the Non-Domestic Rates (Scotland) Act 2020, permits persons who receive a Draft Valuation Notice to make representations to the Assessor as to the details to be included in the entry for the lands and heritages in the final Revaluation Roll.
If, having reviewed relevant valuations and, where appropriate, the lists of rented properties (see Rented Property Lists) you believe that your 2023 Draft Value is incorrect you may make a representation to alter the provisional NAV/RV to the Assessor (see Assessors’ Links – Scottish Assessors).
The Assessor may take any representation made, including any new information provided, into account when considering the final NAV/RV to be applied with effect from 1 April 2023. A Revaluation Notice will be issued in March 2023 and this will contain the final Rateable Value that your bill will be based on.
A representation is not a formal proposal against the value and making a representation does not affect your right to make a proposal against the final value which is effective from 1 April 2023. More details on the proposals process, including how to make a proposal, will be available in April 2023.