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.
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Check your property's rateable value on the Scottish Assessors Association website (saa.gov.uk)
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Compare your rateable value with similar properties in your area using the SAA valuation roll
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Identify your grounds for appeal — material change of circumstances, factual error, or revaluation dispute
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Gather supporting evidence — rental agreements, property surveys, evidence of physical changes, or comparable valuations
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Submit a proposal to your local Assessor to alter the entry in the valuation roll
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If the Assessor does not agree to your proposed change, your case will be referred to the Valuation Appeal Committee
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Attend the Valuation Appeal Committee hearing (you can represent yourself or appoint a surveyor or solicitor)
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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.
Legal basis
Primary legislation and key regulations
Browse UK legislation (opens in a new tab) legislation.gov.uk