Valuation Rolls are compiled at rating Revaluations, the last one taking effect on 1 April 2010. The Valuation Roll contains what may loosely be referred to as "non-domestic" properties. It is more technically correct to say that it lists all property other than "dwellings" (which appear in the Council Tax List) and properties which are not exempt from inclusion in the Roll.
Apart from the address of the property, the Valuation Roll contains details of the proprietor, tenant and occupier of the subject together with its Net Annual Value and Rateable Value.
Rateable values for properties throughout Scotland can be checked at the Scottish Assessors' Association website.
Definition of Value
Net Annual Value is the rent at which the property might reasonably be expected to let on a year to year basis on the assumption that the tenant is responsible for repairs and insurance and any other expenses necessary to maintain the property in a state to command the rent.
The Rateable Value of the property, in most cases, is the same as the Net Annual Value, however in a few cases the legislature provides for relief to be given by requiring a reduction from Net Annual Value to reach Rateable Value.
Calculation of the Rates Bill
The Rates Bill which is actually paid is calculated by multiplying the Rateable Value which appears in the Valuation Roll by the relevant rate poundage for the property. The rate poundage is determined annually by the Scottish Government. This basic calculation may require further adjustment to take account of any reliefs which apply to particular properties. The Assessor is responsible for determining the Net Annual Value and Rateable Value only. The levying of rates and their recovery is the responsibility of the Finance Services of the two constituent Councils. Links are provided to the Finance Authorities’ web sites. (See links on right-hand side).
Information on water and wastewater charges is available from Scottish Water's web site.
Changes to Value
The values determined for the purposes of the 2010 Rating Revaluation were based on the physical circumstances as at 1 January 2010 and the levels of value applicable as at 1 April 2008. Once a Roll is in force, the Assessor has a duty to maintain the Roll to take account of material changes of circumstances affecting value which includes adjustments necessitated by extensions or demolitions or other changes which may affect the value of the property. The Assessor also has a duty to correct any errors (as defined) which come to light.
If you think that your property needs its value amended you should contact the Assessor who will advise further.
The Valuation Acts provide for a right of appeal to an independent body as follows.
The Valuation Appeal Panel
This is a body of lay members of the community appointed by the Sheriff Principal. It is served by a legally qualified secretary. Individual cases are heard by Committees made up of Members of the Panel (usually between three and six members). Most cases are decided by the Appeal Panel but application can be made for complex cases to be referred to the Lands Tribunal for Scotland. In some instances the Panel is obliged to refer cases to the Tribunal. The Secretary to the Valuation Appeal Panel is Mr Donald MacKenzie, Highland Rail House, Station Square, Inverness.
The Lands Tribunal for Scotland
This expert Tribunal, which is based in Edinburgh but sits across the country, has a duty to consider certain categories of appeal and the option of considering cases which, though they do not fall within its mandatory remit, have been referred by the Valuation Appeal Panel. The Tribunal in rating matters normally consists of a legal member and one or more surveyor members of the Tribunal.
Lands Valuation Appeal Court
There is a right of appeal from the decisions of either the Valuation Appeal Panel or the Lands Tribunal for Scotland to the Lands Valuation Appeal Court which is a division of the Court of Session. Cases are normally heard by a Panel of three Judges.
Costs in Appeals
There is no cost at all in lodging an appeal with the Assessor, nor is there any cost in having a case heard before the Valuation Appeal Committee. The Committee cannot award costs against either party. In the higher courts, there are a limited number of fees and some scope for the award of costs though this is unusual.
How to lodge an appeal
When the Assessor makes any change to the Valuation Roll he is required to send a Notice to the proprietor, tenant and occupier. This details the time limits for lodging appeals. It is not necessary to use any particular form in doing so, although the appeal must be in writing. The appeal should clearly identify the property, briefly relate the grounds of appeal and be lodged timeously.