There are new regulations Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022 which are likely to be passed by Scottish Parliament which will hopefully mean there will be a better explanations from Assessors on how their valuations are calculated, when the draft and final Valuation Notice are issued on 30th November 2022 and mid-March 2023 respectively.
These regulations are subject to approval by the Scottish Parliament, and if approved they will:
- require that draft and final valuation notices relating to revaluation for properties valued as certain categories such as primary care centres and large shops, to include an indication as to where the addresses of the properties the rental evidence of which was taken into account in determining the basic valuation rate (defined as the rate per square metre) for the property, can be accessed;
- require draft valuation notices to include a statement to the effect that the notice is being issued in connection with the making up of a valuation roll;
- allow a draft valuation notice to be issued electronically where this is agreed in writing between the assessor and the recipient.
Gary Walton, RICS Registered Valuer, commented "these changes, if passed by the Scottish Parliament are in my view, in line with what the Barclay Review of rates system in Scotland recommended back in 2017 and will hopefully improve transparency and efficiency of the appeal process at the next revaluation in April 2023"