Appeals
Improper Assessment
Appeals based on the incorrect calculation or application of rates must be submitted in writing, clearly stating the grounds for appeal.
Appeals must be lodged within 28 days of the notice date and sent to:
Revenues SectionThe Highland Council
PO Box 5650
Inverness
IV3 5YX
Valuation Appeals
All questions regarding the valuation of lands and heritages should be addressed to:
The AssessorMoray House
Bank Street
Inverness
IV1 1QY
Rateable Value
The Scottish Assessors assign non-domestic properties in Scotland a rateable value. This is a legally defined valuation based on an analysis of annual rental values. The Assessor reviews property information and closely studies the rental market to ensure that valuations are accurate, consistent, and reflect each property's unique characteristics. The Assessor is responsible for revaluations.
Your rates bill for 2026/27 will be calculated using your property's current rateable value multiplied by the applicable poundage.
Further information on valuation principles and practice notes explaining how your property's rateable value has been determined can be found on the Scottish Assessor's website.
The Assessor will notify you of any changes to the rateable value by letter. You can also search for rateable values of non-domestic properties in Scotland using the Scottish Assessor's online search facility. The rateable value is also displayed on your non-domestic rates bill.
If an appeal is successful, any refunds due will attract interest.
For more information, visit the Scottish Assessor.