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Non Domestic Rating Revaluation 2017

Revaluation Notices

New Revaluation Rolls have been made up and new valuations will be effective from 1st April 2017. A Revaluation Notice has been issued to all interested parties (Proprietors, Tenants and Occupiers) on or about the 15th March 2017.

These Notices will detail the entry to be made in the Valuation Roll and will include:

  • The Reference Number of the property;
  • The Description (Shop, Office, Hotel....) of the property;
  • The Address of the property;
  • The Proprietor, Tenant and Occupier as appropriate;
  • The Net Annual Value and Rateable Value (these, in most cases, are the same but will vary if there is an apportionment);
  • Any Apportionment (for example between Domestic and Non-Domestic parts of a property);
  • The Effective Date – in this case 1st April 2017

The Notice will also detail:

  • The circumstance under which the Entry in the Valuation Roll can be amended;
  • How to appeal against the entry as detailed in the Notice.

Appeals

In terms of appeals against the entry in the Valuation Roll (as shown on the Notice), these can be made between 1st April 2017 and 30th September 2017. The simplest way to lodge an appeal is via the SAA Web Portal and full guidance is provided at that web page.

Ratepayers are reminded that, where they have not done so, they should provide their relevant local Assessor with all of the information requested in Return of Information Forms.

Contact details for all Assessors will be included on the Notices and are also available at https://www.saa.gov.uk/the-assessor/assessors-links/

Rates Bill

There are four factors which make up your rates bill; the rateable value, set by the local Assessor; the rate poundage, set by the Scottish Government; additional water and sewerage charges, set by Scottish Water and finally any mandatory or discretionary relief which may be obtained from your local authority’s finance department.