Appealing Business Rates for 2023 Revaluation in Scotland

- the deadline for submitting appeals is still to be confirmed by the Government 

There is going to be a Revaluation of all non-domestic properties in Scotland on 1 April 2023.The Scottish Assessors are proposing to issue draft Rateable Values (RVS) around 30 November 2022, to be effective from 1 April 2023 for a minimum period of three years.

The Revaluations take place to allow the rates system to reflect changes in the property market, and since the last revaluation in 2017, there has been significant unrest in commercial property values depending on each sector. 

Similar to the last revaluation, there will be a right of appeal against the RVS which will require to be lodged by a date still to be confirmed by the Government.

Whilst every Local Authority will say the appeal process for rates is fair, the fact of the matter is, it is not and, in our experience, there is a lack of consistency in approach in handling appeals across 14 Assessors in Scotland.

The appeal process requires a thorough knowledge of the rates system, valuation and legislation, which if not adhered to correctly can result in the Assessors exercising their statutory powers and attempting to have appeals dismissed.

It is imperative that every non domestic property within your portfolio (even if you are the landlord and not responsible for rates) is considered for appeal.  The reason being is that if your property is not appealed then there is no legal basis to benefit from the same level reduction which has been received by a neighbouring property which has successfully appealed their rates assessment.

When the draft rateable values are issued we strongly recommended you get in touch with our team to discuss the best way forward. Even the if assessments have fallen which will be the case in some sectors, they may still not be correct and there could be scope for further reduction in the rates if appeals are lodged timeously.  

If you wish to discuss any aspect of the business rates please feel free to call us.


Free Rates Health check

As a starting a point is to ensure the business rates you’re paying is the correct amount and if not whether anything can be done to reduce your rating liability.

We offer a free business rates health check on your business rates, which will be undertaken by a chartered surveyor with significant experience in dealing with business rates, so you can rest assured it will be a professional assessment on whether we believe if there are further savings that can be made on your business rates going forward.

If you wish to discuss any aspect of the business rates please feel free to call us. All enquires will be treated in the strictest confidence.

What are business rates?

Business Rates (also known as National Non-Domestic Rates) are a tax on business properties which is set by the government and collected by local authorities. It is the way that those who occupy non-domestic property contribute towards the cost of local services.

What are business rates?