Business rates appeals
You must continue to pay your Business Rates while your appeal is being considered
You can make a business rates appeal if:
- we are charging you business rates and you do not think that you are the person who should pay
- you think you should get a discount and we are not giving you one, or we are not giving you the correct amount of discount
How to apply
Appeals must be made within 2 months of the date of the demand notice which is being appealed.
To appeal please email our business rates team at firstname.lastname@example.org and address your email to the Director of Business Services.
You or your representative must sign your appeal and it must contain:
- your name, address and the date
- the address of your property (if different)
- the reference number shown on your business rates bill and the date of issue
- your reasons for appealing and any evidence or information that supports your appeal
If a representative signs for you, they must also include their name and address.
We will consider your appeal and let you know our decision as soon as we can. If you are not happy with our decision, you may be able to appeal to the Valuation Appeal Committee.
Rateable value appeals
You may be able to appeal against the rateable value of your property as shown on your bill.
As of 1st April 2023 the appeal process has changed to a two-stage process whereby a proposal is submitted and then reviewed by the Assessor’s staff. If after that review an agreement is not reached, an appeal can be lodged with the First-Tier of the Tribunal for Scotland.
Time limits for making a proposal:
- Revaluation - 31st July in the year of revaluation (31st July 2023 for the 2023 revaluation)
- New owners, tenants or occupiers - within 4 months of acquiring an interest in a property
- New entries or altered entries - within 4 months of the issue of the notice advising the new or altered entry
- Error - up to the last day before the next revaluation (31st March 2026 for the 2023 revaluation)
- Material Change in Circumstances - 4 months after the roll ceases to be in force (31st July 2026 for the 2023 revaluation)
Please view how to make a non-domestic proposal on the Scottish Assessors website, for further information.
Telephone: 01224 068400