Non Domestic Valuation
How are rateable values calculated?
The Assessor has a statutory right to collect information relating to property values such as dimensions, building costs, sale prices, rents etc. This information is analysed by professional staff who set the values based on this information. The Net Annual Value, which in most cases is the same as the Rateable Value, is the Assessor's estimate of the annual rent which the property would achieve on the open market.
What if I can't afford to pay the rateable value?
The Rateable Value is not the figure which you pay. Your bill is calculated by the Finance Department of your local Council. They multiply the Rateable Value by a figure called the Rate in the Pound which is set each year by the Scottish Parliament. At the present time, the rate poundage is 44.9p. Other reliefs and benefits might be applicable and so ratepayers should check with their local Council Finance Department about this.
My business doesn't make as much as my neighbours, must I pay the same rates?
The present system is a tax on the value of your property and not on the business carried on within it. For example two shops of identical size and location would have the same Rateable Value regardless of the profitability of the respective businesses.
Will I be informed of my rateable value?
The Assessor is required to notify all proprietors, tenants and occupiers of their new Rateable Value following a General Revaluation, currently every five years, by issuing a Revaluation Notice. A Valuation Notice is also sent to new proprietors, tenants and occupiers, and also sent to notify of any changes in value made, for example, due to the carrying out alterations to a property, between Revaluations.
Where can I check on the rateable values of other properties?
The Rateable Values of all non-domestic properties are contained in the Valuation Roll which can be inspected free of charge at the Assessor's Office and some Council offices and libraries, or online via the Scottish Assessors Portal Website . This electronic version of the Valuation Roll contains the values for all Scottish properties and is the most up to date. Alternatively you can contact the assessor by telephone, e-mail or letter to request the information. Contact details can be found at Contact Us.
Should I inform the Assessor about any alterations to the property?
This is advisable, as it may be that your Rateable Value will be reduced if, for instance, you reduce the size of your property by demolition or, in certain cases, by letting any part of it.
How do I appeal the value?
The Valuation Notice includes information on your right to appeal against the Rateable Value determined by the Assessor. If you think that your rateable value is wrong you should contact your Assessor. You can also lodge an appeal electronically by going to the DAB VJB area of the Scottish Assessors website. Find the property, which you wish to make an appeal against, and follow the procedure. There are statutory limits on when you can appeal and you can find these detailed at
the NON DOMESTIC APPEALS section.
I think that my value is correct but I cannot afford to pay my Rates bill, what can I do?
The Director of Finance of your local Council determines the actual amount of non-domestic Rates payable in respect of each property. You should contact that department in order to find out that all aspects of discount and relief has been correctly applied. You will find the relevant contact details on your Rates bill.
