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.

Scotland
Guide summary

If your business rateable value seems wrong, you can appeal. Submit a proposal to your local Scottish Assessor within 6 months of a revaluation or at any time if there’s been a big change. If they reject it, your case goes to the Valuation Appeal Committee.

  • Check your rateable value on the SAA website (saa.gov.uk)
  • Compare with similar properties nearby
  • Gather evidence like rental agreements or property surveys
  • Submit a proposal to the Assessor within 6 months of revaluation
  • Material change appeals can be made anytime
  • Disagreements go to the Valuation Appeal Committee
  • Use a surveyor or solicitor if needed (you pay their fees)
  • Continue paying your rates bill while waiting for a decision
  • Overpayments will be refunded if your appeal succeeds
  • Revaluations happen every 3 years starting from 2023
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Scotland

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