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The aim of this page is to aid understanding of the rating regime with particular reference to the arrangements for the hearing of appeals.

There are four main sources of information:

The material provided by the Appeal Panel

  •  Scottish Executive information leaflets
  •  Details from the Assessor's local website
  • All Scotland information including on-line access to the Valuation Roll via the Scottish Assessors' Association web Portal

Valuation Panel Material

This material relates primarily to the arrangements made for hearings in this area.

Scottish Executive Material

      By following the link below you can access the undernoted information which includes general guidance on the impact of the relevant legislation:

      • Non Domestic Rates in Scotland - A Brief Guide
      •  Revaluation 2005
      • Transitional Arrangements
      • Small Business Rate Relief Scheme
      •  Rural Rate Relief or Exemptions
      •  Press Releases
      Scottish Government Council Tax

      The Assessor's site

      General information on the Assessor's functions and details can be obtained from the Assessor's local website:
      Highland & Western Isles Valuation Joint Board (Assessor)

      Scottish Assessors' Association Portal 

      By following the link all Scotland information, including on-line access to the valuation roll and council tax list can be readily accessed.
      Scottish Assessors Association