The new rateable values came into force on Saturday 1 April 2017. Revaluation Notices showing the new rateable value for your property were issued to the proprietor, tenant and occupier of each non-domestic property during the week beginning 13 March. The local councils will use the rateable value to work out what non-domestic rates charge (often known as Business Rates) for 2017/18 should be made in relation to each property. Normally only the occupier is liable for non-domestic rates. The revaluation notice provides the rateable value, it is not a bill for payment.
If you think that the notice is incorrect, you should contact us using the contact details provided. If you have evidence that the rateable value is incorrect we can alter the rateable value without having to go through a formal appeal process, but you must get in touch with us well before the deadline for making an appeal. Appeals against the entry in the Valuation Roll (as shown on the Notice) can be made by 30 September 2017 or 6 months from the date of issue of the notice (whichever is the later date).
The simplest way to lodge an appeal is via the Scottish Assessors Association website www.saa.gov.uk