Business rates


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 Section
The Highland Council
PO Box 5650
IV3  5YX

Valuation appeals

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

The Assessor
Moray House
Bank Street
IV1 1QY 

Rateable value

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.  The Assessor is reponsible for revaluation and if you have any enquiries regarding this matter please email:

Your 2024/25 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 at the Assessor's website.

The Assessor will write to notify you of the new rateable value, or the search facility availabe on the Assessor's website 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 our area is also available at Council Headquarters, Glenurquhart Road, Inverness, IV3 5NX.  

Where applicable, refunds due as a result of a successful appeal will attract interest.