When can I appeal?
If you decide to appeal you should do so as quickly as possible to ensure you are within the time limits. The last date for lodging an appeal following a revaluation is 30 September in the year of the revaluation.
If you are a new proprietor, tenant or occupier you may appeal against the valuation in force when you took over the property but you must do this within 6 months of acquiring the interest in the property.
If your property has been affected by a "material change of circumstance" as defined in the Valuation Notice you receive from your local Assessor, you may appeal at any time while the valuation roll is in force i.e. from the roll being made up at the 2000 revaluation, until 31 March 2005.
How will my appeal affect the amount I pay?
If your rateable value changes as the result of your appeal, and the amount you have to pay is altered because of this, your will be informed by being issued with a revised bill.
In the meantime you must keep up your payments as shown on your original bill. If you do not, recovery action will be taken. When the appeal is settled, you will receive a refund, with interest, any difference between the amount you have already paid and any reduction resulting from the appeal.
NDR Valuations - How do I make my appeal?
If you do not agree with the valuation set for your property, you should write to the Assessor at the address on the Valuation Notice indicating what you think the rateable value of the property should be. If the Assessor does not agree to reduce the valuation you have the right to appeal. You do not have to pay any fee to the Assessor for lodging an appeal.
Even after you have written to lodge an appeal you can still discuss your case with the Assessor on an informal basis to try to reach an agreement. If you still cannot agree, your appeal will be heard in due course by the Valuation Appeal Committee for your area. You can continue to try to reach an agreement with the Assessor at any time before the Valuation Appeal Committee meets to consider your appeal. If you can reach an agreement, the hearing becomes unnecessary.
Will transitional arrangements be affected if I appeal?
If transitional arrangements already affect your bill, you may find that a change in your property's rateable value following an appeal makes no difference to the amount you pay until a later year. This is because a change in rateable value may not lead to a lower bill than the one you are already paying as a result of limits in the transitional scheme.
It is important to bear this in mind when you appeal, especially if you are considering using the services of a rating advisor who should be able to tell you how a change in the rateable value will affect your actual bill.
What is a Valuation Appeal Committee?
The Valuation Appeal Committee which will consider your case will be chosen from a panel of local people appointed by the Sheriff Principal in your area. The Valuation Appeal Committee will be made up of a chairperson and between 3 and 6 members. They are all unpaid and completely independent of the Assessor and your local council and have no prior knowledge of your case. The Valuation Appeal Committee is assisted by a paid secretary, who is usually a solicitor. The secretary does not take any part in reaching a decision in your case but is there to advise the Valuation Appeal Committee on legal matters and may take part in the hearing.
Does the Valuation Appeal Committee hear all cases?
If you think that your appeal is complicated or highly technical or raises major questions of principle or law, you may wish to consult a chartered surveyor or solicitor before asking the Valuation Appeal Committee to refer your case to the Lands Tribunal for Scotland.
If you would like your appeal to be considered by the Tribunal you should apply not later than 14 days before your case is due to be heard by the Valuation Appeal Committee and not later than 6 months before the disposal date for the appeal. The last date for the disposal of appeals from the 2000 Revaluation is 31 December 2003. The last date for the disposal of other appeals may be different. If you are in doubt, you should contact the Assessor.
You must write to the Valuation Appeal Committee and explain why you think your appeal should be referred to the Tribunal and you must send a copy of your application to the Assessor. The Assessor will make comments on your application and you will receive a copy of them.
The Assessor may also ask the Valuation Appeal Committee to refer your appeal to the Tribunal. If you plan to ask for your appeal to be heard by the Tribunal you may wish to discuss this with the Assessor because, in some cases, it is possible to make a joint application.
If the Valuation Appeal Committee agrees, it will pass your appeal to the Tribunal and will tell you it has done so. In some cases, legal aid is available for appeals brought before the Tribunal. If the Valuation Appeal Committee does not agree it will write to tell you. You can appeal against the decision direct to the Tribunal up to 21 days after receiving notice from the Valuation Appeal Committee. If the Tribunal does not agree to accept the appeal, your case will be decided by the Valuation Appeal Committee.
Can I withdraw my appeal?
If you decide to withdraw your appeal you should write to the Assessor. If the Assessor accepts the reasons you have given in lodging your appeal are well founded and agrees to accept the value you suggested, your appeal is considered to be withdrawn. Alternatively, your Assessor may offer to reduce the valuation. If you accept this offer you would withdraw your appeal. The Assessor will issue a revised valuation notice and you will have no further right of appeal unless there is a subsequent change in value or material change of circumstances.
When will my appeal take place?
At least 70 days before the Valuation Appeal Committee is to consider your appeal, the Secretary will send you a notice giving details of the date, time and place of the hearing. You will receive this at least 6 months before the time limit for the Valuation Appeal Committee to dispose of appeals. The last date for the disposal of appeals from the 2000 Revaluation is 31 December 2003. The last date for the disposal of other appeals may be different. If you are in doubt, you should contact the Assessor. The details will also be advertised at an office of the rating authority.
Valuation Appeal Committees sometimes wait to deal with related cases together, which is to everyone's benefit. If you think that there is any unreasonable delay in setting a date for your hearing, or if the date which is fixed is too far ahead, you may suggest a date at least 70 days in advance for your hearing. If the Valuation Appeal Committee refuses to hear your appeal at the time you suggest you will be told the reason.
If you are unable to attend on the appointed day you should contact the Secretary as soon as you receive the notice. The Valuation Appeal Committee will only agree to change the date if it considers that you have a good reason. The Valuation Appeal Committee can postpone or adjourn a hearing at any time but it will give you as much notice as possible.
What information do I need to give the Assessors?
Before your appeal is heard, you must comply with requests from the Assessor for an exchange of information. You may also be asked to give written confirmation that you intend to carry on with your appeal. You must reply within the time limit which will be given to you, or your appeal may be dismissed.
If you do not include the information when you write to lodge your appeal, you must send the Assessor a written statement of your grounds of appeal at least 35 days before the hearing.
You must state clearly why you think the valuation is wrong. You must also give the alternative valuation which you think should be substituted.
If you have decided to appeal because you think the value of your property is too high compared with the values of other properties, you must also send the Assessor a list of such comparable properties at least 21 days before the hearing. You should include all the properties you wish to tell the Valuation Appeal Committee about. Any other property mentioned at the hearing will only be considered if the Assessor agrees or if the Valuation Appeal Committee allows it to be considered.
If the Assessor sends you a list of properties first, you must send your list to the Assessor at least 14 days before the hearing.
What information will the Assessor give me?
Within 14 days of receiving your statement the Assessor must send you a statement of the grounds on which the valuation of your property has been arrived at.
On request, and at least 14 days before the hearing, the Assessor will send you a list of any properties which will be used to support the valuation in the roll.
On request, the Assessor will send you a list of any plant or machinery included in the valuation of your property. You must submit this request at least 56 days before the date of the hearing.
What if I don't want to go to the hearing?
It is always better to go to the hearing as you will be able to give the Valuation Appeal Committee extra information to help them reach a decision. However, you may feel, for example, that you can state your case clearly in a letter.
If you prefer to have your case dealt with by written representations you should tell the Secretary to the Valuation Appeal Committee who will consult the Assessor. If the Assessor agrees, you will have 4 weeks in which to send your case to the Secretary. If your appeal relates to matters of value you must state the valuation which you consider should be entered in the roll and the grounds on which it has been arrived at.
If the Assessor disagrees with the grounds of your appeal, you will be told the reason and you will have 4 weeks to comment on it. The Assessor will then have another 4 weeks to reply and at the end of that period the Secretary will report to the Valuation Appeal Committee.
The Valuation Appeal Committee may decide to (a) ask for further information, (b) order that your appeal should be dealt with at a hearing or (c) agree to consider your case by written representations.
If you wish, you can withdraw your case after reading the Assessor's comments or at any time before the Valuation Appeal Committee reaches a decision.
If you or your representative fails to appear at the hearing your appeal may be dismissed and the Valuation Appeal Committee will notify you. If you have a good reason for not appearing, you may write to the Valuation Appeal Committee within 14 days of receiving the dismissal notice and ask for your case to be heard at a later date. If the Valuation Appeal Committee agrees, you will receive at least 7 days notice of the date, time and place of the new hearing.
Who will be at the hearing and what happens there?
The following persons will be present at the hearing: -
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The Valuation Appeal Committee (as described at 4.1 above)
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The Assessor or a member of the Assessor's staff
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In some cases the Assessor may be represented by Counsel
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You and if you chose to be represented, your representative
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Members of the Public are normally allowed to attend appeal hearings. If you, or someone
else, concerned with your appeal, has a good reason the Valuation Appeal Committee may
decide to hold the hearing in private.
The chairperson of the Valuation Appeal Committee is responsible for the way in which the hearing is carried out and will ask you to present your case. The Valuation Appeal Committee will decide if you or the Assessor will be heard first.
You may be asked to take an oath or "affirm" that what you say in your evidence will be the truth. You should limit your evidence to giving the facts you would like the Valuation Appeal Committee to consider. The Assessor, or the Assessor's representative, or any member of the Valuation Appeal Committee, may ask you questions on your evidence.
If you decide to call witnesses to give evidence to support your case, you should ask them questions which will bring out the facts you would like the Valuation Appeal Committee to consider. The Assessor, the Assessor's representative or any member of the Valuation Appeal Committee may also question your witnesses.
You will be given an opportunity to question the evidence put by the Assessor and anyone else involved in your case. You may also question any witnesses called to give evidence to support the Assessor's case.
Will the Valuation Appeal Committee tell me their decision on the day?
The Valuation Appeal Committee may tell you its decision at the end of the hearing or at an adjourned hearing or you may be told later in writing. Where a decision is given orally, you will receive written confirmation of the decision within three days. In all cases you will also receive, in writing, the reasons for the decision.
Can the Valuation Appeal Committee increase my Rateable Value?
No. In dealing with an appeal the Committee's function is restricted to refusing the appeal or allowing it to whatever extent they think proper and they have no jurisdiction in such cases to increase an Assessor's valuation.
Can the Valuation Appeal Committee award costs?
No. The service is free. You only have to meet your own expenses (and the expenses of anyone representing you) in preparing your case and going to the hearing.
Is the Valuation Appeal Committee decision final?
If you are not satisfied with the Valuation Appeal Committee's decision you may appeal to the Lands Valuation Appeal Court. The Assessor also has a right of appeal to the court. If you decide to appeal, you should write within 14 days to the secretary asking the Valuation Appeal Committee to prepare a "stated case" for presentation to the court. The Valuation Appeal Committee will draw up the "stated case" based on the facts established at your hearing.
When you write to the secretary, you must state your grounds of appeal and send a copy to the Assessor. You will be sent a copy of any answers the Assessor may make to your grounds of appeal. To assist with the preparation of your appeal, you can ask the secretary for a transcript of any recording of the evidence which may have been made at your hearing. There will be no charge for a transcript.
The secretary will send a draft of the "stated case" which the Valuation Appeal Committee proposes to make to you and to the Assessor. You can write to the secretary to ask for amendments to be made to the "stated case" before it is put before the court. The Assessor can comment on your request in the same way, you can comment on any amendments to the "stated case" which the Assessor may ask for.
If the Valuation Appeal Committee agrees, the "stated case" will be amended. Your case should then be lodged in the Court of Session and will be listed for hearing by the Lands Valuation Appeal Court.
You may wish to seek legal advice before deciding to ask for your case to be referred to the Lands Valuation Appeal Court. You may be entitled to full legal aid, including representation at the court hearing.
Should I employ a rating advisor?
Please take care if you are considering seeking independent advice on rating matters. The Royal Institution of Chartered Surveyors, The Incorporated Society of Valuers and Auctioneers and the Institute of Revenue Rating and Valuation have jointly produced an information leaflet on combating "cowboy" business rates advisors. If you would like a copy of the leaflet, or advice on professionally recognised rating advisers, contact the RICS Helpline on 020 7222 7000 and then ask for the Business Rates Helpline.
Members of the Royal Institution of Chartered Surveyors, The Incorporated Society of Valuers and Auctioneers and the Institute of Revenue Rating and Valuation are regulated by rules of professional conduct designed to protect the public from malpractice and are required to hold adequate professional indemnity insurance.
