Overview
You can appeal a decision about:
- non-domestic rates relief
- rateable value of your property
Before making an appeal, you should make sure you understand how your rateable value and bill were calculated.
If you have any questions, you can contact:
- your local council about your bill
- your local assessor about your rateable value
You can find a breakdown of how a rateable value was calculated for most properties on the Scottish Assessor's Association website. You'll need to search for the property and look at its 'summary valuation'.
Contacting the assessor
You can contact your local assessor if you:
- don't understand how your rateable value was calculated and want more detail
- think your valuation details are wrong
- disagree with the assessor's valuation
And you should always contact your local assessor if:
- you move or make changes to your premises
- the nature of your business changes
You can also update your information on the Scottish Assessors Association website.
Making an appeal about your rateable value
If you still disagree with the assessor's valuation after contacting them, you can make an appeal.
You can make your appeal:
- online through the Scottish Assessors Association website
- by writing to or emailing your local assessor
There's no fee for appealing, but you may have to pay the costs of any professional adviser you use, such as a rating agent.
Your appeal will be acknowledged by the assessor. You'll then get a hearing date before your local Valuation Appeal Committee. You'll get at least 105 days' notice of when your hearing is due to take place. If your case is urgent, you can ask for it to be heard earlier.
Making an appeal about your rates relief
If you disagree with a decision about non-domestic rates relief you can contact your local council for an internal review. They'll review your eligibility again for the relief and let you know if they'll award it or not.
If you still disagree with the council's decision you can ask for a judicial review. This is done by the Outer House of the Court of Session. There can be significant costs involved in a judicial review.
If you disagree with the decision of the Outer House you can appeal to the Inner House of the Court of Session.
If you still disagree you can appeal to the UK Supreme Court.
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