Appeal a rateable value decision

If you’ve challenged your rateable value and disagree with the outcome, you can usually appeal it. Appeals go to the First-tier Tribunal for Scotland (Local Taxation Chamber).

You can appeal if the assessor:

• refuses to change your valuation
• changes it in a way you did not request or agree to
• misses the Proposal Determination Date (PDD)
• does not give you at least 70 days’ notice of the PDD

You cannot appeal if the assessor changes the valuation:

• exactly as you asked in your proposal
• according to an agreement between you and the assessor

There is no fee to submit an appeal. You may need to pay for professional advice, such as a rating agent.

How to appeal

You must submit your appeal in writing to the Local Taxation Chamber.

You must provide:

• your full name, address and email
• the full name, address and email of your representative, if you have one
• the address of the property the appeal is about
• the information you gave during the proposal process

Appeal deadlines

You must appeal within the relevant time limit.

You can appeal:

• within 28 days of the assessor's decision
• within 28 days of a missed PDD
• up to 42 days before the last possible decision deadline if the assessor failed to give you proper notice of a PDD

What happens after you appeal

The Local Taxation Chamber will let you know they have your appeal. They may also ask you or the assessor for more information.

If they need to set a tribunal hearing date, they’ll give you at least 31 days’ notice of it. This can be shortened if:

• both you and the assessor agree
• there are urgent or exceptional circumstances

There is no strict deadline for the Local Taxation Chamber to hear your appeal.

Hearings

At least 14 days before the hearing, you must provide:

• a list of documents you want to use to support your case
• copies of those documents
• a list of any witnesses you want to call

You can only use documents you’ve already used at the proposal stage, unless the Local Taxation Chamber has agreed otherwise.

Most tribunal hearings take place online, although some are in person. Depending on the nature of your appeal, it may be heard by 1, 2 or 3 members.

You can appoint a representative to act for you. They do not need legal qualifications. You must tell the Local Taxation Chamber if you have a representative.

You can also bring a supporter who can:

• provide moral support
• help to manage documents
• take notes

A supporter cannot represent you.

Decisions

The Local Taxation Chamber will issue its decision in writing and explain the reasons for it. They must do this as soon as possible after the decision.

They can also order you or the assessor to pay expenses if they decide one of you:

• acted unreasonably and caused unnecessary expense
• wasted the other party's time

Complicated appeals

You can ask the Local Taxation Chamber to refer your case to the Upper Tribunal if you think it’s complicated or very technical.

There are time limits for making this request. You’ll also have to pay a fee for taking an appeal to the Upper Tribunal.

It’s best to get professional advice from a solicitor or a rating agent if you think your case may need to go to the Upper Tribunal.

Find out more about the Upper Tribunal on the Scottish Courts and Tribunals Service website.

If you disagree with the tribunal’s decision

You can appeal a decision of the Local Taxation Chamber or the Upper Tribunal to the Lands Valuation Appeal Court, but only on a ‘point of law’. This means you believe the tribunal interpreted the law incorrectly and can explain why you think so.

You’ll need to pay a fee to appeal to the Lands Valuation Appeal Court.

It’s best to get professional advice from a solicitor or a rating agent if you think your case may need to go to the Lands Valuation Appeal Court. Contact the Local Taxation Chamber or the Upper Tribunal for more information.