You can appeal to the Assessor if:
- You believe that your rateable value is wrong;
- The Assessor changes your rateable value;
- There is a material change in circumstances which you believe affects the value of the property, for example a change in the property’s physical state or use; a physical change in locality; or a change in the use of the neighbouring property.
For new properties and changed values, the appellant must adhere to the time limits as detailed on the valuation notice. The ratepayer must continue to pay the rates as billed by The Highland Council while an appeal is being considered. Rates overpaid following any successful appeal are credited to another account or refunded. Interest may also be payable in certain circumstances. These calculations and refunds are undertaken by the Highland Council’s Non Domestic Rates Team.
Before employing an adviser to assist with an appeal, the appellant should be satisfied that the adviser has the necessary knowledge and expertise, as well as appropriate indemnity insurance. Members of the Royal Institution of Chartered Surveyors (RICS – www.rics.org) and the Institute of Revenues, Rating and Valuation (IRRV – www.irrv.org.uk) are regulated by rules of professional conduct designed to protect the public from misconduct.
Remember, no matter how persuasive the individual may be, no-one can guarantee reductions in rateable value.
Contact Details for the Assessor in Highland
The Assessor operates independently from the Council and can be contacted as follows:
Inverness Area
Moray House
16-18 Bank Street
Inverness
IV1 1QY
Tel: 01463 703340
Fax: 01463 703301
Ross & Cromarty / Sutherland
Robertson House
Green Hill Street
Dingwall
IV15 9QR
Tel: 01349 863260
Fax: 01349 865942
Nairn / Badenoch & Strathspey / Lochaber / Skye & Lochalsh
Moray House
16-18 Bank Street
Inverness
IV1 1QY
Tel: 01463 703320
Fax: 01463 703301
Caithness
3A Bridge Street
Wick
KW1 4AG
Tel: 01955 602251
Fax: 01955 603982