How business rates are calculated for a property (valuation) and how to appeal against a valuation.

Local businesses can apply to the Council for information about their own business rates and details of their property valuation.

How Calculation is Done

The calculation is done by the Assessor who is responsible for the calculation/valuation of all non-domestic property for rating purposes. The rateable value is determined by the Assessor (who is independent of both local and central government) and is his estimate of the annual rent, which the property would command on the open market. The purpose of a revaluation is to bring rateable values to more up-to-date rental levels.

Valuation Roll

Valuation Roll is an organised listing of all non-domestic properties with their rateable values together with details of the owners/occupiers of these premises. The Assessor is responsible for the compilation and maintenance of the Valuation Roll.

The Valuation Roll is reviewed every five years in line with rateable values.

The Valuation Roll can be inspected during normal opening hours at the Assessor's office or any library. Valuation Rolls covering all of Scotland, including Dumfries and Galloway can also be inspected on the Scottish Assessors Association.

A 'Return of Particulars' form is sent to each owner of rateable property around November/December each year. This shows an extract of the Valuation Roll entry and requests confirmation that it is correct. Details of any alterations that have been made to the property and, if applicable, rental information, are also requested. The Roll is amended to reflect any changes and Financial Services are also informed so that the Assessment Roll can be altered.

Between revaluations, all new properties are valued at the same level as that used at the previous revaluation. The most recent Revaluation took effect from 1 April 2005.

In a year of Revaluation or when he alters or makes a new entry in the Valuation Roll the Assessor is required to issue a Valuation Notice to the Proprietor, Tenant or Occupier named in the Roll. The Notice sets out details of the relevant entry and provides information on the time limits and rights of appeal available.

How to appeal against a valuation

An owner or occupier can appeal against the valuation. An appeal must be in writing to the Assessor, and can be made under one of three categories:

• Within 6 months of the date of issue of a Valuation Notice showing a new or revised valuation
• Within 6 months of becoming proprietor, tenant or occupier
• At any time provided a 'material change of circumstances' has occurred which has affected the value of the property. i.e. it has been altered in some way (e.g. part demolished) or something has happened which would reduce the rent a tenant would be willing to pay

If appeals cannot be resolved by negotiation, the matter will be heard by the Valuation Appeal Committee (VAC).

The VAC hearing your case will have no prior information about your property, the grounds of your appeal or of the Assessor's response. They will deal with the appeal on the basis of the evidence that they hear on the day.

If you think that your appeal is complicated, highly technical or raises major questions of principle or law, a chartered surveyor or solicitor can be consulted with to ask the VAC to refer your appeal to the Lands Tribunal for Scotland.  Special rules apply to such cases and you would be well advised to seek independent advice.  The Assessor will also be able to provide guidance about such appeal and the relevant timetables.  The Assessor may also ask to have an appeal referred to the Lands Tribunal.

Procedures in relation to appeals are set out in detail in:

"The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995" (SI No 572/1995).

Copies may be obtained at main public libraries and can be purchased at HMSO bookshops.  Further information is also available in the "Non Domestic Rates Revaluation 2005 Appeal Procedure" leaflet, copies of which are available from the Assessor or Scottish Government under Publications.

At least 70 days before the VAC is to consider your appeal, the secretary will send you a notice giving details of the date, time and place of the hearing. If you are unable to attend on the appointed date you should contact the secretary as soon as you receive the notice.  The VAC will only agree to change the date if it considers that you have a good reason.  The VAC can postpone or adjourn a hearing at any time but it will give you as much notice as possible.

Estimate your Rates

The Scottish Government - Business Rates Calculator gives you an indication of your rates bill for 2009-10 based on the information that you give. However, any calculated figures provided are only estimates.

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• Valuation Appeal Committee - Hearing Date - 29 April 2009 - Council Tax [PDF] [9kb]
• Valuation Appeal Committee, Hearing Date - 12 November 2009 - Valuation Roll [PDF] [2kb]
• Valuation Appeal Committee - Hearing Date - 12 November 2009 - Council Tax [PDF] [2kb]
• Valuation Appeal Committee - Hearing Date - 25 November 2009 - Valuation Roll [PDF] [26kb]
• Valuation Appeal Committee - Hearing Date - 25 November 2009 - Council Tax [PDF] [2kb]
• Valuation Appeal Committee - Hearing Date - 17 March 2010 - Council Tax [PDF] [9kb]