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Dunbartonshire and Argyll & Bute valuation Joint Board
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Non Domestic Appeals

 

Information

 Click here to download an Appeal Form

 Click here to view Valuation Appeal Committee Hearings



In a Revaluation year every ratepayer has a right to lodge an appeal against the Assessors valuation but must do so by a fixed deadline. (For the 2010 Revaluation this was 30th September 2010.) New owners, tenant, or occupiers may appeal within 6 months of acquiring an interest of a property and where the Assessor alters the Valuation Roll (by making a new entry or changing the rateable value) the appeal must be lodged within 6 months of the date of the Valuation Notice. You may also appeal at any time on the grounds of error or in the event of a material change of circumstances if you feel the Assessor should have amended the value and did not do so.

If you are considering seeking independent advice about a valuation appeal the Scottish Executive offer the following information.

"The Royal Institution of Chartered Surveyors (RICS), the Incorporated Society of Valuers and Auctioneers (ISVA) and the Institute of Revenues Rating and Valuation (IRRV) have jointly produced an information leaflet on combating "cowboy" business rates advisers. If you would like a copy of this leaflet, or advise on professionally recognised rating advisers, contact the RICS Helpline on 0207 222 7000.

Members of the RICS, ISVA and IRRV are regulated by rules of professional conduct designed to protect the public from malpractice and are required to hold adequate professional indemnity insurance."


If you do not agree with the valuation set for your property you should write to the Assessor to lodge an Appeal. The Assessor or a member of his staff will discuss your Appeal with you and if agreement cannot be reached the Appeal will be cited for a hearing before the local Valuation Appeal Committee. Please remember however that in a Revaluation year large numbers of appeals are lodged and will take time to be dealt with. The statutory timetable for disposal of appeals is set down in The Valuation Timetable (Scotland) Order 1995 (as amended) and fixes 31st December 2013 as the last date for disposal by Valuation Appeal Committees of appeals against the 2010 Revaluation. Different disposal dates are fixed for appeals lodged outwith the Revaluation year.

If you wish to find out more about the valuation of your property without recourse to an appeal you may contact the Assessors office where a member of staff will explain the background to your valuation.



Valuation Notice

In a year of Revaluation or when he alters or makes a new entry in the Valuation Roll the Assessor is required to issue a Valuation Notice to the Proprietor, Tenant or Occupier named in the Roll.

The Notice sets out details of the relevant entry and provides information on the time limits and rights of appeal available.



Material Change of Circumstances

Material Change of Circumstances is defined in Section 37(1) of the Local Government (Scotland) Act 1975;

Material change of circumstances means in relation to any lands and heritages a change of circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages, any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee the members of which are drawn from the valuation appeal panel serving the valuation area in which the lands and heritages are situated or the Lands Tribunal for Scotland under s.1 (3A) of the Lands Tribunal Act 1949, and any decision of that Court, committee or Tribunal which alters the net annual value of any comparable lands and heritages,




Error

Section 3(4) of the Local Government (Scotland) Act 1975 Provides that an appeal may be made at any time on the grounds "that there is such an error in the entry as is referred to in Section 2 (1)(f)" of the Act. Section 2 (1)(f) provides;

". . . the assessor for any valuation area shall, as respects that area, at any time while the valuation roll is in force, alter the roll to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;"

 

West Dunbartonshire - from the banks of Loch Lomond to the shores of Clyde
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