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 made within 28 days of the date of the notice to:
Revenues SectionThe Highland Council
PO Box 5650
Inverness
IV3 5YX
Valuation appeals
All questions regarding the valuation of lands and heritages should be directed to:
The AssessorMoray House
Bank Street
Inverness
IV1 1QY
Rateable value
Non-domestic property in Scotland is given a rateable value by the Scottish Assessors. This 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. The Assessor is reponsible for revaluation.
Your 2025/26 rates bill will be calculated using your property's current rateable value multiplied by the appropriate poundage.
Further information on the principles of valuation and practice notes which will help explain how the rateable value for your property have been set can be accessed on the Scottish Assessor's website.
The Assessor will write to notify you of the new rateable value, or you can find details of rateable values for non-domestic properties in Scotland using the search facility on the Scottish Assessor's website. The rateable value is also shown on your non-domestic rates bill.
Where applicable, refunds due as a result of a successful appeal will attract interest.