You can make a proposal if you:
- think your valuation details are wrong
- disagree with the assessor's valuation
How to submit a proposal
You can submit a proposal:
- online through the Scottish Assessors Association website
- in writing or by email, to your local assessor
You need to provide:
- the grounds of your proposal
- any evidence to support the grounds
- a statement explaining how the evidence supports the grounds
The assessor will confirm they have your proposal.
The assessor may ask for further information and may set a ‘Proposal Determination Date’ with at least 70 days' notice of this date. The assessor will issue a decision on the proposal by this date.
If your case is urgent, you can ask the assessor to consider it earlier.
The last date for submitting a proposal against your revaluation is whichever is the latest of either:
- 4 months after the issue date of the assessor's Revaluation Notice that provides the new rateable value
- 31 August 2023
New owners or occupiers have 4 months from when they buy or rent the property to submit a proposal.
You can submit a proposal when a material change occurs until 4 months after the next valuation roll comes into force. For the 2023 revaluation, this deadline is 31 July 2026 as the next revaluation is on 1 April 2026.
You can also submit a proposal against an error, but this has to be while the valuation roll with that error is still in force. For the 2023 revaluation, this deadline is 31 March 2025.
Rate payments during a proposal
You must continue to pay the existing non-domestic rates during the period up until the proposal or any subsequent appeal ends.
If any proposal or subsequent appeal is successful, your council will pay back any overpayment. Interest on those amounts may also be applied. These are set every year and are always 1% below the Bank of England base rate.
Appeal rights before 1 April 2023
Some rights to appeal that you had on 31 March 2023, but didn’t use, can still be used to make a proposal until 31 July 2023. These rights only include appeals about:
- receiving a valuation notice
- a material change in circumstances
- being a new owner or occupier of a property
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