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Non Domestic Rates Appeals
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
All questions regarding the valuation of lands and heritages should be directed to
The Scottish Assessors give non domestic property in Scotland a rateable value, which is a legally defined valuation of a property, broadly based on an analysis of annual rental values.
The Assessor compares a range of property information and studies the rental market in depth to ensure that rateable valuations are accurate, consistent and reflect the individual characteristics of each property. Further information on the principles of valuation and practice notes which will help explain how the rateable value for your property (ies) have been set can be accessed via the Assessors website at www.saa.gov.uk
The Assessor will write to notify you of the new rateable value, or the search facility at www.saa.gov.uk provides details of rateable values for non-domestic properties in Scotland. The rateable value is also shown on your non domestic rates bill. The list of rateable values for the Highland Council area is also available at Council Headquarters, Glenurquhart Road, Inverness, IV3 5NX.
Pending settlement of any appeal, you are required to pay the rates levy in full. Where applicable, refunds due as a result of a successful appeal will attract interest.