Scotland

Appeal your business rates valuation in Scotland

How to challenge your rateable value with Scottish Assessors and the Valuation Appeal Committee, including deadlines and evidence requirements.

Guide summary

If you think your business rates valuation is wrong, submit a proposal to your local Scottish Assessor. You must do this within 6 months after a revaluation, or at any time if there has been a material change. If the Assessor does not agree, your case goes to the Valuation Appeal Committee. Keep paying your rates bill while you appeal – any overpayment will be refunded.

  • Submit a proposal to your local Scottish Assessor to challenge your rateable value
  • Appeal within 6 months of a revaluation or at any time for a material change
  • Gather evidence such as rental agreements, surveys, or physical change records
  • Check comparable valuations on the Scottish Assessors Association website
  • Represent yourself or hire a surveyor or solicitor for the hearing
  • No fee for submitting a proposal or attending the committee hearing
  • Keep paying your rates bill during the appeal – you will get a refund if you win
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Related guides in Premises & Operations

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.

  1. 1

    Check your property's rateable value on the Scottish Assessors Association website (saa.gov.uk)

  2. 2

    Compare your rateable value with similar properties in your area using the SAA valuation roll

  3. 3

    Identify your grounds for appeal — material change of circumstances, factual error, or revaluation dispute

  4. 4

    Gather supporting evidence — rental agreements, property surveys, evidence of physical changes, or comparable valuations

  5. 5

    Submit a proposal to your local Assessor to alter the entry in the valuation roll

  6. 6

    If the Assessor does not agree to your proposed change, your case will be referred to the Valuation Appeal Committee

  7. 7

    Attend the Valuation Appeal Committee hearing (you can represent yourself or appoint a surveyor or solicitor)

  8. 8

    If you disagree with the Committee's decision, you may appeal to the Lands Tribunal for Scotland on a point of law

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.

Appeal resources