Overview

You can challenge a decision about:

• a non-domestic rates relief award
• the rateable value of your property

Before making a challenge, 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

Contacting the assessor

You can contact your local assessor if you do not understand how your rateable value was calculated and want more detail.

And you should always contact your local assessor if:

• you move
• you make changes to your premises
• the nature of your business changes (for example you no longer have a licence to sell alcohol and provide food only)
• if your rent changes (you can input rent changes in the online rent form on the Scottish Assessors Association’s website) 

You can also update any of your other information on the Scottish Assessors Association website.

Challenging your rateable value

From 1 April 2023 appeals are a 2-stage process.

1. You first make a ‘proposal’ challenging the rateable value to the assessor who valued the property. They may change your valuation upwards or downwards.
2. If you are not satisfied with the outcome of the proposal, you usually can then make an appeal to the Local Taxation Chamber of the Scottish Tribunals.

There's no fee for making a proposal or an appeal.

You may have to pay the costs of any professional adviser you use, such as a rating agent.  The Chamber can also decide that you or the assessor must pay expenses to the other. The Chamber will do this when they think either of you has acted in a way that either:

• was unreasonable and caused unnecessary expense
• wasted the other’s time without merit

Appeals submitted before 1 April 2023

The current functions of the Valuation Appeal Committees will transfer to the Local Taxation Chamber on 1 April 2023. Outstanding appeals submitted before 1 April 2023 will automatically transfer to the Local Taxation Chamber on 1 April 2023.

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.