Online Valuation Roll Appeals

Welcome

Welcome to the Scottish Assessors’ online appeal system. You have chosen to make an appeal against the following property:

STORE
THE RIVERSIDE STORE
14A THE SQUARE
PORT WILLIAM
NEWTON STEWART
DUMFRIES AND GALLOWAY
DG8 9SE

Please make sure that this is the correct property and that you are either the proprietor, tenant, occupier or Acting Agent for that address. To continue with your appeal, click the ‘Continue’ button, below.

Introduction

The following is a guide to what happens if you decide to appeal against the valuation which the Assessor has set for your property. This is not a statement of the law. If you have any questions contact your local Assessor. You may also wish to consider taking professional advice from a solicitor or chartered surveyor. If you would like advice on professionally recognised rating advisers, call the Royal Institution of Chartered Surveyors Contact Centre on 0870 333 1600.

Assessors are responsible for the valuation of property for rating purposes. In carrying out their function they are entirely independent of both local and central government and reach decisions in accordance with applicable statute and case law. Economic circumstances in each area will affect rateable values to the extent that they affect the rental evidence used by the Assessor in setting rateable values.

Although the valuation appeal system is governed by regulations, sometimes the procedures may vary locally. If you appeal, the Secretary to your local Valuation Appeal Committee (VAC) or Panel will be able to explain these as will your local Assessor.

How to Appeal

The online appeal form is split into 4 sections, and the following may provide assistance in completing the document.

Property Details

Part A

The form will already contain some property details taken from the currently displayed entry in the valuation roll. However, if you wish to appeal one of the historic valuations for the property you may overtype the Net Annual Value, Rateable Value and effective date fields with the details relating to the historic entry.

Please note that you may only appeal against historic entries in certain circumstances (see Part B).

You must continue to pay your rates bill until your appeal is decided or you may be liable to recovery action by the council. If you succeed in your appeal and your rates bill is reduced, you may receive interest on the amount you have overpaid.

Reasons for Appeal and Time Limits

Part B

You may lose your right to appeal if you do not do so within the prescribed time limits. The time limits vary according to the reason an appeal is being made. The last date for lodging an appeal is normally 30th September in the year of revaluation (currently 2017) or within 6 months of the date of issue of the Valuation Notice, whichever is later.

If you are a new proprietor, tenant or occupier you may appeal against the valuation in force when you took over the property but must do this within 6 months of acquiring the interest in the property. The Assessor may ask you to produce documentary evidence of the date you acquired the property (e.g. copy lease or disposition etc.)

If your property has been affected by a “material change of circumstances“, which is defined in the Valuation Notice, you may appeal at any time while the valuation roll is in force i.e. from the roll being made up at the 2017 revaluation, until 31 March 2022 and for 6 months thereafter. A box is provided for you to provide what you think the material change of circumstances has been.

If you have more than one reason for an appeal, you are asked to submit individual appeals for each reason.

Grounds of Appeal

Part C

Formal grounds of appeal must be lodged at least 35 days before an appeal hearing, however it would assist the Assessor if you could indicate at this stage why you believe the valuation to be incorrect.

It will assist in taking matters forward if you include in your online appeal what you think the valuation of your property should be. You may wish to compare the valuation of your property with other properties.

You and the Assessor

Even after you have submitted an appeal online, you can still discuss your case with the Assessor on an informal basis to try to reach an agreement.

If you still cannot agree, your appeal will be heard in due course by the Local Valuation Appeal Committee for your area.

You can continue to try to reach an agreement with the Assessor at any time before the appeal committee meets to consider your appeal. If you can reach an agreement, the hearing becomes unnecessary.

Part D

Details of Appellant

The form will auto populate some sections depending on your own choices – note that each field can be overtyped if appropriate. Mandatory fields are marked on the form by an asterisk (*).

Privacy Statement

When you complete this online form it will be made available to the local assessor who deals with the valuation of the selected property.

Any personal data is collected in the performance of a task carried out in the public interest and in the exercise of official authority. All data supplied will be used for the purposes of The Valuation Acts and in accordance with data protection legislation.

Assessors will not share personal information unless they are required to do so or it is necessary to carry out their duties.

Further detail on how any personal data will be used, shared and disposed of, along with your rights is available at www.saa.gov.uk/privacy [opens in a new window]