Guide
Appeal your business rates valuation in Scotland
If you think your property's rateable value is incorrect, you can challenge it through the Scottish business rates appeal process. This guide explains how to submit a proposal to the Scottish Assessor, what evidence you need, and what happens if your proposal is not accepted.
Appeal deadlines
- After a revaluation: Within 6 months of the new valuation roll taking effect
- Material change of circumstances: At any time during the life of the valuation roll
- New entry on the roll: Within 6 months of the entry being made
What counts as a material change?
A material change of circumstances is a change in factors relevant to the valuation of your property that happened after the valuation date. Examples include:
- Physical changes to the property or its surroundings
- Road works or construction affecting access or amenity
- Changes in the local area (e.g. loss of nearby retail, new competing development)
- Regulatory changes affecting property use
Costs
There is no fee for submitting a proposal or attending the Valuation Appeal Committee. However, if you instruct a professional surveyor or solicitor, you will need to pay their fees. Continue paying your rates bill while the appeal is pending — any overpayment will be refunded if your appeal succeeds.