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Non-domestic rates appeals

Challenge or appeal your non-domestic rates relief

Last updated
20 Oct 2026

If you disagree with your council’s decision about non-domestic rates relief, you can contact them for an internal review.

They'll review your eligibility again and let you know if they'll award you the relief or not.

Contact your local council about non-domestic rates

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’re thinking about asking for one, it’s best to get legal advice.

If you disagree with the decision of the Outer House, you can appeal to the Inner House of the Court of Session.

Find out more about the Court of Session on the Scottish Courts and Tribunals Service website.

If you still disagree with the decision after this stage, you can appeal to the Supreme Court of the United Kingdom.

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