After you submit an appeal to the assessor you could:
- decide that you do not want to appeal anymore and drop it
- reach an agreement with the assessor before it's heard by a Valuation Appeal Committee
- fail to reach an agreement with the assessor and your case will go to a Valuation Appeal Committee
Some appeals are referred to the Lands Tribunal for Scotland. For example, complex valuation cases.
Your appeal hearing is public and you will not be charged for it.
Deadline to hear appeals
The committee must make a decision on your 2017 revaluation appeal by 31 December 2021.
The deadline for running roll appeals depends on when you submit them and is the latest of these 3 dates:
- 31 December 2021 (for appeals lodged before 1 January 2020)
- 31 December 2022 (for appeals lodged between 1 January 2020 and 31 March 2021)
- 31 December in the financial year after you submit the appeal
- 12 months after you submit the appeal
The deadline was extended due to the impact of coronavirus.
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