Business Rates Appeals

Improper Assessment

Appeals on the grounds that the rates levied have been incorrectly calculated or applied must be submitted in writing clearly stating the grounds for appeal. Appeals must be within 28 days of the date of the notice, to

The Exchequer Section

The Highland Council

PO Box 5650

Inverness

IV3  5YX

Valuation Appeals

All questions regarding the valuation of lands and heritages should be directed to

Assessor

Moray House

Bank Street

Inverness

IV1 1QY

Pending settlement of any valuation appeal, you are required to pay the rates levy in full.  Any refund due as a result of a successful appeal will attract interest except where court action to enforce payment has commenced.